First-Home Rebates & Taxes by Province
The federal pieces of the stack — the FHSA, the Home Buyers' Plan, the Home Buyers' Tax Credit and the Bill C-4 GST rebate on the federal share — apply across Canada. The provincial pieces don't: each province sets its own sales-tax treatment and its own land transfer or property transfer tax and rebates. Ontario is modelled in full on this site today. The rest are staged below — with only the headline facts we're confident in, and a promise: no province page gets a calculator until its rules are verified from primary sources.
Rules checked October 27, 2026
Ontario — fully modelled
Stacking Calculator
13% HST, Bill C-4 + Ontario matching rebates, the temporary enhanced window, Ontario + Toronto LTT — the complete Ontario stack.
Ontario Land Transfer Tax
Bracket by bracket, with the $4,000 Ontario and $4,475 Toronto first-time buyer rebates.
Ontario NRRP
Rental rebate up to $24,000 Ontario per unit plus the federal portion.
The other provinces — what's staged, and what we won't guess
| Province / territory | Sales tax on new homes (headline) | Purchase tax (headline) | Status on this site |
|---|---|---|---|
| British Columbia | GST 5% (no provincial sales tax on new homes; GST new housing rebate rules differ) | Property Transfer Tax, with a first-time buyer exemption | Staged — rules not yet verified to calculator standard |
| Alberta | GST 5% only | No land transfer tax (registration fees only) | Staged — rules not yet verified to calculator standard |
| Saskatchewan | GST 5% + PST 6% on new homes | No land transfer tax (registration fees) | Staged |
| Manitoba | GST 5% + RST on some construction inputs | Land Transfer Tax + registration fee | Staged |
| Quebec | GST 5% + QST 9.975%, with its own QST new housing rebate | Transfer duties ("welcome tax"), municipal | Staged — QST rebate math is its own regime |
| New Brunswick | HST 15% | Real Property Transfer Tax | Staged |
| Nova Scotia | HST (rate changed in 2025 — verify before use) | Deed Transfer Tax, municipal | Staged — rate to be re-verified |
| Prince Edward Island | HST 15% | Real Property Transfer Tax, with first-time buyer exemption | Staged |
| Newfoundland & Labrador | HST 15% | No land transfer tax (registration fees) | Staged |
| Yukon / Northwest Territories / Nunavut | GST 5% only | Registration fees; no transfer tax in most cases | Staged |
Headline rows are orientation only — they are deliberately not calculator-grade. Several of these (BC's PTT exemption thresholds, Quebec's QST rebate phase-outs, Nova Scotia's current HST rate) have price bands and conditions that a one-line summary would get wrong. When a province is verified from CRA and provincial primary sources, its row becomes a full calculator set, like Ontario's.
What applies everywhere in Canada
Wherever you buy: the FHSA ($8,000/yr of room from the year you open, $40,000 cap), the RRSP Home Buyers' Plan (up to $60,000 per buyer, 15-year repayment), the Home Buyers' Tax Credit ($1,500), and the federal share of the new-home rebates — including the Bill C-4 first-time buyer GST rebate (100% of the 5% GST to $1M, max $50,000, agreements on/after March 20, 2025) and the federal standard New Housing Rebate. The savings side of the stacking calculator and the FHSA + HBP calculator work for any province today; the tax side is Ontario-only for now.
Estimates only — not tax, legal or financial advice. Province rows are headline orientation, not calculations. Rules checked October 27, 2026.