Ontario and the federal government now rebate most or all of the 13% HST on many new homes. Here's who qualifies, how much you could get, and the dates that matter, in plain language.
All three are now law. The standard Ontario new housing rebate (up to $24,000) still applies to homes that don't qualify for these.
First-time buyers only
First-time buyers only
All eligible buyers, not just first-time
You can't double up on the same tax. If you qualify for more than one rebate, the combined relief on the 8% Ontario portion is capped at $80,000, and the $50,000 payment is reduced by any federal rebate you can claim. In practice, a qualifying buyer of a home under $1.5M can get up to the full $130,000.
The enhanced column applies to agreements signed between April 1, 2026 and March 31, 2027. The first-time buyer column applies to agreements signed from March 20, 2025 on.
| Home price | Enhanced rebate (all eligible buyers) | First-time buyer rebates only |
|---|---|---|
| Up to $1,000,000 | Full 13% HST (up to $130,000) | Full 13% HST (up to $130,000) |
| $1,000,000 to $1,500,000 | $130,000 | Partial; the federal rebate shrinks as the price goes up |
| $1,500,000 to $1,850,000 | Reduced gradually from $130,000 as the price goes up | No first-time buyer rebate; enhanced rebate may apply |
| $1,850,000 and up | Standard Ontario rebate only (up to $24,000) | Standard Ontario rebate only (up to $24,000) |
Amounts are maximums. Your actual rebate depends on the price, the HST you paid and which rebates you qualify for. Leased-land and co-op homes have different limits.
You (or a relative) will live in it as your main home.
Extra rebates that run longer than the enhanced one.
You plan to lease the unit, not live in it.
Agreements signed before April 1, 2026. Changing, cancelling and re-signing, or assigning an older agreement doesn't make it eligible. The first-time buyer or standard rebate may still apply.
Assignment purchases qualify only if both the original agreement and the assignment were signed between April 1, 2026 and March 31, 2027.
Same condo, three different buyers. The buyer plans to live in the unit.
Enhanced rebate $56,000 + Ontario payment $35,000
Federal rebate $35,000 + Ontario rebate $56,000
Standard Ontario rebate only
Simplified for illustration. Builders often quote prices with HST and rebates already included, so ask for the price before HST when you compare.
Many builders credit the rebates on closing, so you never pay that HST. Others make you pay the full 13% and claim it back. Get it in writing in your agreement.
You sign Form GST190 and Schedule RC7190-ON, and consent to share your information with Ontario. The builder files them and reduces what you owe at closing.
If the builder doesn’t credit it, you pay the full HST at closing and file the same forms with the CRA yourself. Owner-built homes use Form GST191 and RC7191-ON.
Claims are generally due within two years of the day you take ownership. Ontario expects to start paying the $50,000 New Home Affordability Payment in early 2027.
No. Ontario’s enhanced rebate is open to all eligible buyers of a new home they will live in, as long as the agreement is signed between April 1, 2026 and March 31, 2027 and the home is priced under $1.85 million. First-time buyers also have separate rebates that run until 2031.
Up to $130,000: up to $80,000 on the 8% Ontario portion and up to $50,000 on the 5% federal portion. Homes up to $1 million can have the full 13% HST rebated. Between $1.5 million and $1.85 million the amount is reduced, and above $1.85 million only the standard Ontario rebate of up to $24,000 applies.
You can qualify for both, but you can’t claim the same tax twice. Relief on the 8% Ontario portion is capped at $80,000 in total, and Ontario’s $50,000 payment is reduced by any federal rebate you can claim.
The enhanced new housing rebate requires the home to be your or a relative’s primary residence. Investors who lease a new unit long-term may qualify through Ontario’s enhanced rental rebate, which has its own rules and is generally claimed from the CRA after closing. Get advice from a lawyer or accountant before signing.
For the enhanced rebate, both the original agreement and the assignment must be signed between April 1, 2026 and March 31, 2027. An agreement signed before April 1, 2026 doesn’t become eligible because it is amended, assigned, or cancelled and re-signed.
It depends on the builder. Many credit the rebates at closing, so you pay less HST. Otherwise you pay the full HST at closing and claim it from the CRA using Form GST190 and Schedule RC7190-ON, generally within two years of taking ownership.
No. HST generally applies only to new or substantially renovated homes, so these rebates don’t apply to resale homes. First-time buyers of resale homes may still qualify for Ontario and Toronto land transfer tax rebates.
We'll help you compare builders' rebate terms, check assignment eligibility and find homes under the price limits.
This page is general information, last updated November 10, 2026, and is not tax, legal or financial advice. Rebate rules and amounts can change. Confirm your eligibility with the CRA, a real estate lawyer or a tax professional before you sign an agreement.
