# gstrebate.ca — First Home Stack

> Free Canadian calculators that stack every first-home program into one number: the FHSA, the RRSP Home Buyers' Plan, the Bill C-4 first-time buyer GST/HST rebate (up to $50,000 federal), Ontario's matching rebate (up to $80,000 — combined up to $130,000), Ontario's temporary Enhanced New Housing Rebate window, land transfer tax rebates, and the Home Buyers' Tax Credit. Ontario-deep; other provinces staged honestly. Estimates only — not tax, legal or financial advice. Rules checked October 27, 2026.

## Key facts

- Bill C-4 first-time buyer GST rebate received Royal Assent March 12, 2026; it applies to agreements of purchase and sale entered into on or after March 20, 2025.
- Federal rebate: 100% of the GST (or the federal part of HST) on a new home up to $1M, phasing out between $1M and $1.5M; maximum $50,000.
- Ontario matches the provincial share for first-time buyers: up to $80,000, for a combined maximum of $130,000.
- Ontario's temporary Enhanced New Housing Rebate window covers agreements signed April 1, 2026 to March 31, 2027 (full 13% HST back up to $1M, any buyer, not just first-time buyers).
- The standard GST/HST New Housing Rebate still exists (federal max $6,300, Ontario max $24,000) for buyers and homes outside the first-time buyer rebate.
- FHSA: $8,000 of room per year from the year you open it, $40,000 lifetime per person. Home Buyers' Plan: up to $60,000 per person from an RRSP, repaid over 15 years.
- Land transfer tax first-time buyer refunds: up to $4,000 Ontario and up to $4,475 Toronto. The land transfer tax refund test is stricter than the GST rebate test — you must never have owned a home anywhere.
- Rebates are generally claimed on CRA forms GST190 (new housing/first-time buyer), GST191 (owner-built) and GST524 (NRRP rental), often credited by the builder at closing; the claim deadline is generally 2 years after closing.

## Calculators and pages

- [Stacking Calculator](https://gstrebate.ca/): The homepage calculator — stacks the FHSA, Home Buyers' Plan, GST/HST rebates, land transfer tax rebates and the tax credit, and shows your real cash needed at closing, with a full breakdown.
- [GST/HST Rebate Calculator](https://gstrebate.ca/gst-hst-rebate-calculator/): The Bill C-4 first-time buyer rebate plus Ontario's match, including the $1M–$1.5M phase-out and GST190/GST191 routing.
- [Ontario Enhanced Rebate Window](https://gstrebate.ca/ontario-enhanced-rebate/): Checker and live countdown for Ontario's temporary enhanced rebate window (agreements April 1, 2026 – March 31, 2027).
- [FHSA + HBP Calculator](https://gstrebate.ca/fhsa-hbp-calculator/): Stacks the First Home Savings Account with the Home Buyers' Plan, per buyer, including the 15-year HBP repayment schedule.
- [Missed Rebate Checker](https://gstrebate.ca/missed-rebate-checker/): Already signed or closed? Check whether a rebate claim is still open and what your 2-year deadline is.
- [Land Transfer Tax Calculator](https://gstrebate.ca/land-transfer-tax-calculator/): Ontario plus Toronto land transfer tax, bracket by bracket, net of the $4,000 / $4,475 first-time buyer refunds.
- [New Build vs Resale](https://gstrebate.ca/new-build-vs-resale/): The true tax difference between a new build and a resale at the same price.
- [NRRP Rental Rebate Calculator](https://gstrebate.ca/nrrp-rental-rebate-calculator/): The New Residential Rental Property rebate for new builds bought to rent out — up to $30,300 per unit via form GST524.
- [Owner-Built Rebate Calculator](https://gstrebate.ca/owner-built-rebate-calculator/): The GST191 claim for homes you build (or substantially renovate) on your own land, including the first-time buyer rebate most calculators skip.
- [Rebates by Province](https://gstrebate.ca/provinces/): How the other provinces are being staged — Ontario is modelled in full; no invented rules for the rest.

## Who this is for

Canadian first-time home buyers (especially in Ontario and Toronto) buying a new-build home, condo or townhouse; buyers who signed after March 20, 2025 and may have missed a claim; landlords buying new builds to rent; and owner-builders. The calculators use the agreement of purchase date — not the closing date — to decide which rebate regime applies.

## Sources

Program rules are checked against CRA publications and notices, including CRA Notice 346 (Ontario Enhanced New Housing Rebate) and CRA RC4231 (NRRP guide), and the Bill C-4 first-time buyer GST rebate as enacted (Royal Assent March 12, 2026).