Do I have to be a first-time buyer to get the Ontario HST rebate?

No, and this is the most valuable misconception to clear up, because people talk themselves out of $80,000.

When the enhanced Ontario rebate was first announced, a lot of early commentary described it as first-time-buyer relief. Several explainers still do. The regulations say otherwise: the ENHR follows the eligibility conditions of the existing Ontario new housing rebate, which has never had a first-time buyer requirement.

The two programs have different tests

	Federal GST rebate	Ontario ENHR
Maximum	$50,000	$80,000
First-time buyer required?	Yes	No
Primary residence required?	Yes	Yes
Signing window	Mar 20, 2025 – end of 2030	Apr 1, 2026 – Mar 31, 2027

So a move-up buyer selling a house in Woodbridge to buy a new detached home in Kleinburg is not a first-time buyer, gets nothing federally, and can still claim up to $80,000 provincially, plus potentially the Ontario top-up.

What the ENHR does require

• You are buying as an individual, not a corporation or partnership.
• The home will be the primary place of residence of you or a relation.
• You are the first occupant of the home.
• The agreement was signed inside the April 2026 – March 2027 window.

That third condition is why a rental purchase does not qualify, and why buying a home somebody has already lived in does not either.

Why this matters right now

The ENHR window closes March 31, 2027. Move-up and downsizing buyers who assumed the programs were not for them are the group most likely to miss it, because nobody told them they were eligible.

If you have owned before and you are buying new low-rise in Ontario, you are probably leaving money on the table by not checking. Run the numbers.