What is the $24,000 Ontario new housing rebate?

Before the enhanced programs arrived, this was the Ontario new home rebate. It still exists, it is permanent, and it is what you fall back to.

The calculation

75% of the 8% provincial portion of the HST, to a maximum of $24,000. The cap is reached at a price of $400,000, so in practice almost every new home in the GTA hits the maximum, $24,000 and no more, whether the home costs $500,000 or $3,000,000.

Who can claim it

Unlike the federal rebate, there is no first-time buyer test. Unlike the ENHR, there is no temporary window. The conditions are the familiar ones: individual buyer, new or substantially renovated home, primary place of residence for you or a relation, first occupant.

When it is the one that applies

Three situations:

Your agreement falls outside the ENHR window. Signed before April 1, 2026, or after March 31, 2027. The enhanced rebate is unavailable; this one is not.

Your purchase price is $1,850,000 or more. The ENHR is gone above that line and the standard rebate is what remains.

After the enhanced programs expire. Once the ENHR window closes on March 31, 2027, this reverts to being the Ontario rebate for new homes.

The size of the gap

This is worth stating plainly, because it is the strongest argument for paying attention to the current window:

	Enhanced (in window)	Standard (outside)
$900,000 townhome	$72,000	$24,000
$1,200,000 detached	$80,000	$24,000

On a $1.2M low-rise home, signing inside the window versus outside it is a $56,000 difference in provincial relief alone, before the federal rebate and the Ontario top-up are counted.

That is not a rounding error. It is a kitchen, a finished basement and a driveway. And the only thing separating the two columns is the date on a signature.

See which column you are in.