How much HST rebate can I get on a new home in Ontario?

An eligible Ontario buyer can currently recover up to about $130,000 in combined federal and provincial relief on a qualifying new home. That is up to $50,000 from the federal first-time buyer GST rebate, up to $80,000 from the Ontario Enhanced New Housing Rebate, plus a provincial top-up. Most buyers qualify for less.

What is the Ontario Enhanced New Housing Rebate?

The Ontario Enhanced New Housing Rebate (ENHR) rebates the 8% provincial portion of HST on a new home, up to $80,000. It applies to agreements signed between April 1, 2026 and March 31, 2027, for a home you or a relation will live in. It is not limited to first-time buyers.

What is the federal First-Time Home Buyers' GST Rebate?

The federal First-Time Home Buyers' GST Rebate refunds the full 5% GST on a qualifying new home, up to $50,000. It covers agreements signed on or after March 20, 2025 and before 2031. The full rebate applies up to $1,000,000, phasing out to zero at $1,500,000. New construction only.

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

No. The Ontario Enhanced New Housing Rebate of up to $80,000 is not restricted to first-time buyers, any eligible individual buying a new home as a primary residence can claim it. Only the federal GST rebate of up to $50,000 has a first-time buyer test. This is the single most common misconception.

Can I claim the federal and Ontario HST rebates together?

Yes. The federal first-time buyer GST rebate and the Ontario Enhanced New Housing Rebate are separate programs covering different portions of the HST, and an eligible buyer can claim both. The Ontario top-up also rides along with the ENHR, but it is reduced by whatever federal rebate you claim.

When is the Ontario HST rebate deadline?

The Ontario Enhanced New Housing Rebate requires an agreement of purchase and sale signed between April 1, 2026 and March 31, 2027. The signing date is what counts, not the closing date. The federal first-time buyer GST rebate runs longer, agreements signed before January 1, 2031.

My spouse owned a home before. Am I still a first-time buyer?

Possibly not. For the federal GST rebate, you are disqualified if you lived in a home your spouse or common-law partner owned during the current calendar year or the four preceding years. Only one spouse needs to qualify, but if you occupied their home, neither of you does. This trap catches many buyers.

Why does my builder keep my HST rebate?

Most Ontario builder agreements price the home as HST-inclusive and require you to assign the rebate to the builder at closing. The builder credits the rebate against your price up front and claims it from CRA. If you turn out not to qualify, the builder bills you for the full amount on closing day.

What does "price net of HST rebate" mean?

It means the advertised price already has the HST rebate subtracted from it, on the assumption that you qualify. You are seeing the discounted number. If you do not qualify, the rebate amount gets added back and billed to you at closing, so the real price is higher than advertised.

What happens to my HST rebate above $1.5 million?

Above $1,500,000 the federal first-time buyer GST rebate is zero. The Ontario ENHR continues as a partial rebate up to $1,850,000, above which only the long-standing $24,000 Ontario new housing rebate remains. Two different cliffs at two different prices.

Can I get the HST rebate if I rent the home out?

Not the owner-occupied rebates. If you rent the home out you must pay the full HST amount at closing and then claim the New Residential Rental Property rebate from CRA yourself afterward. Builders will not assign it. This changes your cash required at closing substantially.

What is the New Residential Rental Property rebate?

The NRRP rebate is the HST rebate available to buyers who rent out a new home rather than living in it. You pay the HST at closing and claim it back from CRA yourself, with a signed one-year lease as support. Builders cannot assign it on your behalf.

What is the Ontario new home affordability payment?

It is a provincial payment of up to $50,000, equivalent to the 5% federal portion of HST, for buyers who receive the Ontario Enhanced New Housing Rebate. It is reduced by any federal GST rebate you claim, so it mainly benefits buyers who do not qualify federally. No separate application is needed.

How do I claim the HST rebate on a new home?

In most cases you do not claim it directly, you sign the rebate forms at closing and assign the claim to the builder, who already credited it against your price. If the rebate was not assigned, you file with CRA yourself after closing using the new housing rebate forms.

How long after closing can I claim the HST rebate?

Generally two years from taking ownership or from the substantial completion of construction, depending on the program and your circumstances. If the rebate was assigned to your builder, the filing is theirs and the deadline is not yours to miss. Rental claims have their own timing.

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

Often not the enhanced rebates. For the Ontario ENHR, both the original agreement and the assignment agreement generally need to fall inside the April 2026 to March 2027 window. Buying an assignment of an older agreement does not pull it into the program. Verify before you pay for the assignment.

Does the home have to be my primary residence for the HST rebate?

Yes, for both enhanced rebates. The home must be the primary place of residence of you or a qualifying relation, and you must be its first occupant. Intending to live there and then renting it out instead costs you the rebate and triggers a bill from your builder at closing.

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

It is the long-standing Ontario new housing rebate: 75% of the 8% provincial portion of HST, capped at $24,000. It has no first-time buyer requirement and no temporary window. It is the fallback once the enhanced programs do not apply, including on homes above $1,850,000.

01 / HST & GST relief

Up to $130,000 in new home tax rebates

Three programs currently overlap on a new Ontario home: the federal first-time buyer GST rebate of up to $50,000, the Ontario Enhanced New Housing Rebate of up to $80,000, which has no first-time buyer test, and an Ontario 5% top-up of up to $50,000 reduced by any federal rebate claimed. Combined relief reaches roughly $130,000.

Check your eligibility Read the full guide

02 / The three programs

What each one pays

Federal

First-Time Home Buyers' GST Rebate

$50,000

Full 5% federal GST
Full rebate to $1,000,000
Zero at $1,500,000
First-time buyers only
Signed March 20th, 2025 → before 2031

How it works →

Ontario

Enhanced New Housing Rebate

$80,000

Full 8% provincial HST
Flat $80,000 from $1M–$1.5M
Partial to $1,850,000
No first-time buyer test
Signed April 1st, 2026 → March 31st, 2027

How it works →

Ontario

New home affordability payment

$50,000

Equivalent to the 5% federal part
Requires receiving the ENHR
Reduced by any federal rebate
Mainly helps non-first-time buyers
No separate application

How it works →

03 / Relief by price

What you can claim, and where it stops

Relief comes from two directions at once and they behave differently as price climbs. The federal rebate is the one everybody talks about, but it is restricted to first-time buyers and gone by $1.5 million. The Ontario enhanced rebate is the larger of the two and isnot limited to first-time buyers. That surprises almost everyone.

Fig. 01, Relief by price band. Ontario figures per CRA Notice 346.

The two do not simply add to $180,000. Ontario's 5% top-up is reduced by whatever federal rebate you claim, which is what pins realistic combined relief around $130,000. Where you land depends on youragreement date, not your closing date.

Deadline

The Ontario rebate window closes March 31st, 2027

The ENHR requires an agreement of purchase and sale signed between April 1st, 2026 and March 31st, 2027. It runs on the signing date, not the closing date, so a home bought in February 2027 that closes in 2030 still qualifies, and one bought in May 2027 does not. Outside the window you fall back to the standard Ontario rebate of $24,000. On a $1.2 million home that is a difference of roughly $56,000 in provincial relief alone.

The four traps

The spousal test

You are disqualified federally if you lived in a home your spouse owned in the last five calendar years, even if you have never owned anything yourself.

The builder has your rebate

Nearly every agreement assigns the rebate to the builder. If you turn out not to qualify, they bill you the full amount on closing day, up to $80,000 in certified funds.

Renting it out

Both enhanced rebates require owner occupancy. Change your mind and you pay the HST at closing and claim the rental rebate yourself, months later.

The price cliffs

Zero federally at $1,500,000; no ENHR at $1,850,000. Lot premiums and upgrades can push you across a cliff for less than the rebate you lose.

05 / Everything on rebates

All 18 rebate questions

Related guides

First-time buyer's guide to a new Ontario home
You may qualify for up to roughly $130,000 in combined HST relief plus up to $8,475 in land transfer tax rebates, but the federal rebate's spousal test disqualifies more buyers than any other condition, and freehold purchases have no cooling-off period and no financing condition.
The Ontario new home HST rebate guide
Three programs currently overlap: the federal first-time buyer GST rebate of up to $50,000, the Ontario Enhanced New Housing Rebate of up to $80,000 which has no first-time buyer test, and an Ontario 5% top-up of up to $50,000 reduced by any federal rebate claimed. Combined relief reaches roughly $130,000.
Investor's guide to Ontario pre-construction
Renting the home out disqualifies you from the owner-occupied HST rebates. You pay the full HST at closing, up to $80,000 more cash, and claim the New Residential Rental Property rebate from CRA yourself months later. Builders will not assign it.
Move-up buyer's guide to pre-construction
Yes. The Ontario Enhanced New Housing Rebate of up to $80,000 has no first-time buyer test, and the Ontario 5% top-up of up to $50,000 largely replaces the federal rebate you cannot claim. Move-up buyers are the group most likely to miss this because they assume the programs are not for them.

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