Do I get the HST rebate if I bought an assignment?

Assignments and the enhanced rebates interact badly, and the people selling assignments do not always volunteer that.

The rule

For the Ontario ENHR, the anti-avoidance provisions mean that on an assignment purchase, both the original agreement of purchase and sale and the assignment agreement generally need to fall within the April 1, 2026 – March 31, 2027 window.

So if the original purchaser signed with the builder in 2024 and assigns to you in 2026, the original agreement sits outside the window. The ENHR does not attach simply because your assignment is dated inside it.

There is also an explicit rule that an agreement re-dated into the window is deemed to have been entered into before it. You cannot fix the problem with paperwork.

Why this gets mis-sold

An assignor who wants out of a 2024 agreement has an obvious incentive to let you assume the enhanced rebate is available. Sometimes they genuinely do not know. Either way, an $80,000 assumption is doing a lot of work in that purchase price, and it may be wrong.

What to verify before you commit

• The date on the original agreement with the builder, not the date on the assignment.
• Whether the builder consents to the assignment at all. Most low-rise agreements restrict assignment, and some prohibit it outright. More on freehold assignments.
• What rebate, if any, the price assumes. Get it in writing.
• Who bears the risk if the rebate turns out not to be available.

The HST on the assignment fee itself

Separately, and this surprises people, the assignment transaction can have its own GST/HST consequences on the amount paid above the original price. How that is treated depends on the structure and on whether the assignor was building or buying for personal use. It is a genuine tax question with real money in it.

Assignments are the one corner of pre-construction where going in without a lawyer and an accountant reviewing the specific documents is close to reckless. The paperwork is three-cornered, the rebate position is unclear by default, and the tax treatment is not intuitive.

If you are looking at an assignment, have the documents reviewed first.