What is the Ontario Enhanced New Housing Rebate?

The ENHR is the largest piece of new-home tax relief Ontario has ever offered, and it is temporary. It rebates the full 8% provincial portion of the HST on a qualifying new home, to a maximum of $80,000.

The price tiers

CRA publishes the rebate as bands rather than a formula:

Purchase price	ENHR
Up to $1,000,000	Full 8% of the price
$1,000,000 – $1,500,000	Flat $80,000
$1,500,000 – $1,850,000	Partial, sliding down
$1,850,000 and above	None, only the standard $24,000 rebate

The flat band is the quietly generous part. A $1,000,000 home and a $1,499,000 home both receive $80,000.

The window

The agreement of purchase and sale has to be entered into with the builder between April 1, 2026 and March 31, 2027. For owner-built homes, construction has to begin in that same period. The regulations were finalised in late June 2026 and apply retroactively to April 1, 2026.

That end date is a hard edge, not a soft one. See the deadline.

Who qualifies

The ENHR follows the eligibility conditions of the existing Ontario new housing rebate, which means:

• You are buying as an individual, not through a corporation.
• The home will be the primary place of residence for you or a relation.
• You are the first person to occupy it.

Notably absent from that list: any requirement to be a first-time buyer. If you have owned ten homes, you can still claim the ENHR. The federal rebate is the one with the first-time buyer test.

Anti-avoidance you should know about

Two rules catch people out. On an assignment purchase, both the original agreement and the assignment agreement generally need to fall inside the window. And an agreement re-dated to move it into the window is deemed to have been signed before it. You cannot paper your way in.

If your agreement was signed close to either edge of the window, that date is worth confirming with your lawyer before you rely on an $80,000 figure. Check your situation.