Which rebate applies to you?
Five HST rebate regimes can touch an Ontario new-home purchase. Which one you get is decided by two things — your agreement date, and whether you're a first-time buyer. Find your row here, then get your exact number in the calculator below.
| Rebate | Who qualifies | Maximum | Agreement dates | How it's claimed |
|---|---|---|---|---|
| First-time buyer GST rebate (Bill C-4, federal) | First-time buyers; new home as primary residence | $50,000 — 100% of the GST, full up to $1M | On or after Mar 20, 2025; phases out $1M–$1.5M | Builder credit at closing, or form GST190 (GST191 if owner-built) |
| Ontario matching rebate | Same purchase — the provincial half of the stack | $80,000 — the 8% provincial share | Same dates; never below the standard Ontario maximum of $24,000 | Claimed with the federal rebate (GST190-ON schedule) |
| Ontario enhanced window (Enhanced NHR + ONHAP) | Any buyer — no first-time buyer requirement | The full 13% HST on homes up to $1M | Apr 1, 2026 – Mar 31, 2027 only | Form GST190 (often credited by the builder at closing) |
| Standard New Housing Rebate | Any buyer of a new home | $6,300 federal (gone by $450,000); $24,000 Ontario | Any date | Form GST190 (GST191 if owner-built) |
| NRRP rental rebate | New homes bought for long-term rental | $30,300 per unit | Any date | Form GST524 |
One home, one HST regime: you receive the best single regime your date and buyer status qualify for — the HST rebates in this table don't add together. What does stack on top is the savings side (the FHSA and the Home Buyers' Plan), the land transfer tax rebates and the $1,500 Home Buyers' Tax Credit. That full combination is what the calculator below computes. And a hedge worth knowing: inside the enhanced window, published rules confirm full relief only up to $1M for non-first-time buyers, so above $1M this site models the standard-rebate fallback and flags it — confirm with your lawyer.
Do you count as a first-time buyer?
Two different tests decide most of the money on this page — and using the wrong one is the most common way buyers overestimate what they'll get back.
Bill C-4 GST/HST rebate — the same test the FHSA and the Home Buyers' Plan use:
- Neither you nor your spouse/common-law partner owned a home you lived in during the last 4 years — the test behind this calculator's first-time buyer toggle.
- The home is newly built (bought from a builder) or owner-built on your own land, and it will be your primary residence.
- Your written agreement of purchase and sale is dated on or after March 20, 2025.
- If there are two buyers on title, each of you must meet the test individually.
The savings-side programs on the FHSA + HBP page run on this same test. Already bought and worried you missed the claim? The missed rebate checker works out whether you're still inside the 2-year window.
Ontario's first-time buyer refund (up to $4,000) and Toronto's (up to $4,475) do not use the 4-year rule. For these, you must never have owned a home — or any part of one — anywhere in the world, at any time. Owned a home a decade ago and sold it since? You can pass the rebate test above and still get no land transfer tax refund. The refunds are applied at closing through your lawyer; you never file for them separately. The land transfer tax calculator shows them bracket by bracket.
Key dates and deadlines
- Mar 20, 2025 — the rebate era begins. Agreements signed on or after this date can qualify for the Bill C-4 first-time buyer rebate and Ontario's match. An earlier agreement gets the standard New Housing Rebate only, no matter when it closes.
- Mar 12, 2026 — Bill C-4 receives Royal Assent. The rebate becomes law a full year after it started applying, so a year of buyers signed and closed before the program formally existed. Their claims stay open for 2 years after closing.
- Apr 1, 2026 — Ontario's enhanced window opens. The Enhanced New Housing Rebate + ONHAP return the full 13% HST on new homes up to $1M, for any buyer.
- Mar 31, 2027 — the window closes. Agreements signed after this date fall back to the standard rebates (first-time buyers keep their Bill C-4 stack).
- Your closing + 2 years — the claim deadline. If the builder didn't claim your HST rebate at closing, your own claim is generally due within 2 years of the day ownership transfers to you.
Dates checked against CRA Notice 346 and the Bill C-4 rules — see the enhanced window checker to test your own agreement date.
Worked examples — Toronto, first-time couple, new build, agreement in the window
| Price | HST charged (13%) | HST rebates | Net HST | Net LTT after rebates | Tax credit | Total relief |
|---|
Total relief here excludes FHSA refunds and HBP room — add your own above. Between $1M and $1.5M the first-time buyer rebates phase out in a straight line; above $1.5M they're gone (Ontario's standard $24,000 floor is reflected where it applies).
The pieces of the stack
GST/HST Rebate Calculator
The Bill C-4 first-time buyer rebate: up to $50,000 federal plus Ontario's $80,000 match, with the $1M–$1.5M phase-out and GST190/GST191 routing.
Ontario Enhanced Window
For one year only (agreements Apr 1, 2026 – Mar 31, 2027) every buyer — not just first-timers — can recover the full 13%. Check your date.
FHSA + HBP Calculator
Stack the First Home Savings Account with the RRSP Home Buyers' Plan, per buyer, with the 15-year HBP repayment schedule.
Missed Your Rebate?
Signed after Mar 20, 2025 and already closed? You may still have a claim worth tens of thousands — check your 2-year deadline.
Land Transfer Tax Calculator
Ontario + Toronto land transfer tax, bracket by bracket, net of the $4,000 and $4,475 first-time buyer rebates.
New Build vs Resale
The true tax difference between a new build and a resale at the same price — sometimes it's zero.
NRRP Rental Rebate
Buying a new build to rent out? The New Residential Rental Property rebate returns up to $30,300 per unit via form GST524.
Owner-Built Rebate
Building on your own land? The GST191 claim most calculators skip — including the first-time buyer rebate.
Rebates by Province
Ontario is modelled in full. See how the other provinces are being staged — honestly, with no invented rules.
Claim-ready worksheet — coming soon
We're building a printable worksheet that turns the numbers above into a claim-ready checklist: the right CRA forms, your deadlines, and the documents your lawyer will ask for. It isn't live yet, so this button deliberately does nothing.
How the stack works
New homes in Ontario carry 13% HST. Three different rebate regimes can hand some or all of it back, and which one you get depends on the agreement date and whether you're a first-time buyer: the standard GST/HST New Housing Rebate (small, capped, federally gone by $450,000), the Bill C-4 first-time buyer rebate for agreements on or after March 20, 2025 (100% of the GST to $1M, Ontario matching the provincial share to $80,000), and Ontario's temporary Enhanced New Housing Rebate + ONHAP for agreements signed April 1, 2026 to March 31, 2027 (full 13% to $1M, any buyer). On top of that sit the savings-side programs — the FHSA and the Home Buyers' Plan — the land transfer tax rebates, and the $1,500 Home Buyers' Tax Credit. Nobody's single-program calculator adds them up. This one does.
Sources: Bill C-4 first-time buyer GST rebate (Royal Assent Mar 12, 2026) · CRA Notice 346 — Ontario Enhanced New Housing Rebate · CRA RC4231 — NRRP guide
Estimates only — not tax, legal or financial advice. Rebate rules change and individual circumstances matter; confirm your figures with CRA, your lawyer or your accountant before relying on them. Excludes legal fees, title insurance, appraisal, development levies and Tarion enrolment on new builds, and mortgage insurance premiums if your down payment is under 20% (plus PST on the premium in Ontario). Your lawyer's statement of adjustments is the final word. Rules checked October 27, 2026.
Frequently asked questions
Is the GST/HST rebate only for first-time buyers?
The big one is. The Bill C-4 rebate — 100% of the GST up to $50,000, with Ontario's match up to $80,000 — is for first-time buyers only. The older standard New Housing Rebate is open to any buyer of a new home but is much smaller (federal maximum $6,300, gone by $450,000). And for agreements signed April 1, 2026 to March 31, 2027, Ontario's temporary enhanced window returns the full 13% on homes up to $1M to any buyer, first-time or not.
Does a condo or townhouse qualify, or only detached houses?
Any type of new home qualifies — detached, semi-detached, townhouse or condo — as long as it is newly built (bought from a builder, or owner-built on your own land) and it will be your primary residence. A resale home of any type does not qualify, because resale homes are not charged HST in the first place.
Can both spouses or partners claim the rebate?
No — the HST rebate is calculated once, on the home's price, so a couple does not get two $130,000 rebates on one purchase. Where two buyers do double up is the savings side: FHSA room ($40,000) and Home Buyers' Plan room ($60,000) are per person, so two eligible buyers stack $80,000 of FHSA room and $120,000 of HBP room. Both buyers must individually meet the first-time buyer test.
Does the price I enter include HST?
No — enter the price before HST. The calculator adds the 13% HST and then works out the rebates. Watch builders' advertised prices: some are quoted as 'net of HST rebates,' meaning they already assume you will assign the rebate to the builder at closing. Your agreement of purchase and sale shows which basis you're on, and the statement of adjustments settles it at closing.
What if I signed my agreement before March 20, 2025?
The first-time buyer rebate does not apply to you, no matter when you close — the agreement date is what counts, not the closing date. You may still qualify for the standard New Housing Rebate (federal maximum $6,300; Ontario maximum $24,000), and the savings-side programs and land transfer tax rebates are not affected by the agreement date.
How long do I have to claim the rebate?
Generally within 2 years of closing — the day ownership transfers to you. If your builder credited the rebate at closing, it was already claimed on your behalf and there is nothing to file. If you closed within the last two years and never claimed, the missed rebate checker works out your exact deadline.
Who claims the rebate if my builder credits it at closing?
The builder does. When the builder credits the rebate at closing, you assign the rebate to the builder, the builder claims it from CRA, and you need less cash at closing. The credit shows on your statement of adjustments. Do not file the same rebate yourself afterwards — that would be claiming it twice.
What happens to the rebate between $1M and $1.5M?
It phases out in a straight line. At $1.25M you get exactly half: $25,000 federal and $40,000 from Ontario. Above $1.5M the first-time buyer rebates are gone — but Ontario's portion never drops below the standard Ontario New Housing Rebate maximum of $24,000, and that floor is already reflected in the calculator's numbers.
Is there any HST rebate on a resale home?
No. Resale homes are exempt from HST in Ontario, so no HST is charged and there is nothing to rebate. A resale purchase still gets the rest of the stack if you are a first-time buyer: the Ontario land transfer tax rebate (up to $4,000) and Toronto's (up to $4,475), the FHSA and Home Buyers' Plan, and the $1,500 Home Buyers' Tax Credit.
I'm buying a new home to rent out. Do I get the first-time buyer rebate?
No — the first-time buyer rebate requires the home to be your primary residence. A new home bought as a long-term rental falls under a different program, the New Residential Rental Property (NRRP) rebate: up to $30,300 per unit, claimed on form GST524, with its own rules. The NRRP calculator runs those numbers.