Can I claim the federal and Ontario HST rebates together?

Yes. HST in Ontario is 13%, a 5% federal portion and an 8% provincial portion, and the two rebate programs target different halves of it. They are not alternatives.

How they fit together

• The federal First-Time Home Buyers’ GST Rebate addresses the 5% federal portion, up to $50,000.
• The Ontario ENHR addresses the 8% provincial portion, up to $80,000.
• The Ontario top-up then adds a payment equivalent to the 5% federal portion, up to $50,000, but it is reduced by any federal rebate you claim.

That last point is where the arithmetic stops being simple addition. The top-up exists so that buyers who do not qualify federally are not left behind. If you already received $50,000 federally, the top-up is largely or entirely offset.

A worked example

A first-time buyer purchases a new freehold townhome at $900,000, inside both windows, to live in:

• Federal GST rebate: 5% of $900,000 = $45,000
• Ontario ENHR: 8% of $900,000 = $72,000
• Ontario top-up: 5% of $900,000 is $45,000, less the $45,000 federal rebate = $0

Combined: $117,000, not $162,000. The top-up filled no gap because the federal rebate already covered that portion.

Now the same home bought by someone who has owned before:

• Federal GST rebate: $0, fails the first-time buyer test
• Ontario ENHR: $72,000, no first-time buyer test
• Ontario top-up: 5% of $900,000, nothing to offset = $45,000

Combined: also around $117,000. The design is deliberate.

Why the headline is “$130,000”

The maximum lands near $130,000 at the top of the full-rebate band, around a $1,000,000 purchase price. Above that the federal rebate starts phasing out while the ENHR sits flat at $80,000, so the combined figure falls.

The practical takeaway: do not assume you are getting the headline number, and do not assume you are getting nothing. Check your own numbers, then have your accountant confirm before closing.