Ontario’s New-Home HST Rebate (2026): Who Qualifies, How Much, and Which GTA Projects Fit

Short answer (as of October 2026): If you sign an agreement of purchase and sale for a new Ontario home between April 1, 2026 and March 31, 2027, and it will be your primary residence, you can get up to $130,000 of HST back. That is up to $80,000 on the 8% provincial part and up to $50,000 on the 5% federal part. Together they “effectively relieve the full 13% HST” on homes valued up to $1 million, with relief shrinking above $1.5 million and ending at $1.85 million.

Everything below comes from the Ontario government and Canada Revenue Agency (CRA) pages linked in each section, as of October 2026.

Two programs, one for each part of the HST

HST on a new home in Ontario is 13%: 8% provincial and 5% federal. Each part has its own program.

• Ontario Enhanced New Housing Rebate (ENHR) covers up to 100% of the 8% provincial part, to a maximum of $80,000. The CRA runs it. Its rental counterpart is the Enhanced New Residential Rental Property Rebate (ENRRPR).
• Ontario New Home Affordability Payment (ONHAP) covers up to 100% of the 5% federal part, to a maximum of $50,000. The Province of Ontario runs it.

So “the $130,000 HST rebate” is two payments from two programs with slightly different rules, not one cheque. The combined figure comes from Ontario’s ONHAP page (updated September 17, 2026).

How much you get at each price

These bands come from the CRA’s “What is the rebate” page for the Ontario ENHR, CRA GST/HST Notice 346 (August 2026) and Ontario’s ONHAP page.

Home value	Provincial 8% part (ENHR, CRA)	Federal 5% part (ONHAP, Ontario)
Up to $1 million	Full rebate of the provincial HST paid, up to $80,000	Full relief of the federal HST paid, up to $50,000
Above $1 million, up to $1.5 million	Flat $80,000	Flat $50,000
Above $1.5 million, below $1.85 million	Partial rebate	Partial relief
$1.85 million and above	No ENHR; only the ordinary Ontario new housing rebate, up to $24,000	No relief

Two things often get reported wrong. Between $1 million and $1.5 million the amounts are flat, $80,000 plus $50,000, so the $130,000 maximum still applies, paid by two separate programs. And at $1.85 million and above, the $24,000 is the ordinary Ontario new housing rebate on the provincial part only. There is no ONHAP payment at that price.

Between $1.5 million and $1.85 million

Both programs pay a partial amount that drops as the price rises. The official pages we reviewed don’t publish a formula for this band, and we don’t estimate amounts for individual homes. If you’re buying here, check the CRA and Ontario pages for the current method, or ask a tax professional, before you count on a number.

Who qualifies

The home. The ENHR applies to a new or substantially renovated home valued up to $1,850,000. A substantial renovation generally means 90% or more of the existing interior (livable areas only) has been removed or replaced. On long-term leased land, the fair market value must be under $2,090,500 (CRA Notice 346).

Primary residence. The home must be your primary residence or a relation’s: the main home, lived in on a permanent basis. You can own several homes, but you have only one primary residence (CRA Policy Statement P-228).

The ONHAP follows the ENHR. You only get the ONHAP if you are first eligible for and receive the ENHR or ENRRPR. No ENHR, no ONHAP.

First-time status. The ENHR pages we reviewed don’t list it as a requirement. Confirm your own case with the CRA. The separate federal rebate covered below does require it.

Investors and rentals

Homes bought to rent out fall under the ENRRPR. As of October 2026, Notice 346 doesn’t cover it, and the CRA said a separate notice on the rental rebate was expected by October 2026. We haven’t confirmed the rental conditions, so we don’t describe them here. If you plan to rent the home, check the CRA page on the Ontario enhanced new residential rental property rebate, or talk to a tax professional, before you sign.

Dates that decide eligibility

For homes bought from a builder, including co-operative housing shares and assignments, CRA Notice 346 sets these dates (as of October 2026):

• Agreement window: the agreement of purchase and sale must be entered into from April 1, 2026 through March 31, 2027.
• Construction start: construction or substantial renovation must begin by December 31, 2028.
• Completion: the home must be substantially completed by December 31, 2031.
• Tax payable: the GST/HST must become payable by December 31, 2032.

For owner-built homes, construction or substantial renovation must begin between April 1, 2026 and March 31, 2027, and Notice 346 says the home must be substantially completed before 2030.

On pre-construction, the signing date is what counts. An agreement signed before April 1, 2026 or after March 31, 2027 is outside the window, even if the home closes later. Ask the builder whether the project is expected to start construction by the end of 2028 and finish by the end of 2031.

First-time buyers: how the rebates stack

The federal First-Time Home Buyers’ GST Rebate

The Department of Finance Canada says first-time buyers can recover up to $50,000 of the GST on a new home. Up to $1 million, this rebate plus the existing GST/HST New Housing Rebate covers 100% of the GST. It phases out between $1 million and $1.5 million, and there is no rebate for homes valued at or above $1.5 million. The Department’s own example: a $1.25 million home gets a 50% rebate, up to $25,000.

You qualify if you are at least 18 years old, a Canadian citizen or permanent resident, and have not lived, in the current calendar year or the four years before it, in a home that you or your spouse or common-law partner owned. At least one purchaser must buy the home as their primary place of residence and be the first person to live in it.

For a home bought from a builder, the agreement must be entered into on or after May 27, 2025 and before 2031, construction must begin before 2031, and the home must be substantially completed before 2036. The rebate can be claimed once in a lifetime. It isn’t available if your spouse or common-law partner already claimed it. Assignment sales of agreements signed before May 27, 2025 don’t qualify, and replacing a cancelled pre-May 27, 2025 agreement may be disallowed.

Which program pays which part

• Federal 5% part: claim the federal first-time buyer rebate first. Any remaining federal amount can then be recovered through the ONHAP. Ontario also reduces the ONHAP by the federal portion of any HST rebate you may be entitled to claim, including the federal first-time home buyers’ rebate.
• Provincial 8% part: you can claim the Ontario ENHR, the Ontario first-time home buyer rebate, or both, but the combined total can’t be more than the lesser of $80,000 and the provincial HST payable.

Stacking doesn’t get you back more than the HST you paid. It decides which program covers which part. The official pages we reviewed don’t set out the exact combined amount for a first-time buyer between $1 million and $1.5 million, so confirm it with the CRA, Ontario or a tax professional.

How the rebate is claimed

• Your builder pays or credits the rebate: the builder claims it on its own GST/HST return using Form GST190 and Form RC7190-ON.
• Your builder doesn’t pay or credit it, or you bought a co-operative housing share: you file Form GST190 and Form RC7190-ON with the CRA yourself.
• Owner-built homes: you file Form GST191 and Form RC7191-ON.

There is no separate Ontario application for the ONHAP. It flows from your CRA application for the ENHR or ENRRPR. The CRA form lets you consent to share your information with Ontario. Without that consent, the Ministry of Finance may contact you and your payment may be delayed. Check the CRA’s current filing options before you send a claim.

Read the agreement before you sign

Ask the builder whether the price includes the rebate (that is, whether the rebate is assigned to the builder) and how HST is shown in the agreement. A price quoted “net of HST rebate” already assumes you qualify. If you don’t, you may owe the difference at closing.

Which GTA projects fit

Whether a specific home qualifies depends on the final price, your signing date, how you’ll use it and your own situation, so we don’t make that call project by project. The relief is largest on homes valued up to $1.5 million, and many new townhomes and detached homes in the GTA and nearby fall in that range.

• Browse pre-construction townhomes and pre-construction detached homes across Ontario.
• See projects currently selling now.
• Low-rise communities on our site include Bayview Trail by Treasure Hill in Aurora, Northgate Trails by Lakeview Homes in Ajax and Mira Towns by Dunsire Developments in Barrie.

For current pricing on any of these, or to check how a builder handles the HST rebate in its agreement, call us at 416-878-0749.

Frequently asked questions

Is the rebate the full $130,000 between $1 million and $1.5 million?

The ENHR is a flat $80,000 and the ONHAP a flat $50,000 in that range. The ONHAP is reduced by any federal rebate you’re entitled to, such as the federal first-time buyer rebate, so the program paying the federal part can change.

Do I have to be a first-time buyer?

The ENHR pages we reviewed set a primary-residence condition (your home or a relation’s) and don’t list first-time status; confirm your case with the CRA. The separate federal First-Time Home Buyers’ GST Rebate does require it.

Does the rebate apply to an investment or rental property?

Rentals fall under a separate rebate (ENRRPR), and its conditions weren’t set out in the CRA notice we reviewed. Check with the CRA or a tax professional before buying a rental.

Do assignments qualify?

CRA Notice 346 includes assignments in the April 1, 2026 to March 31, 2027 agreement window. For the federal first-time buyer rebate, assignment sales of agreements signed before May 27, 2025 don’t qualify.

Do I apply to Ontario for the ONHAP separately?

No. It flows from your CRA application for the ENHR or ENRRPR. Your builder files if it paid or credited the relief; otherwise you apply.

Sources (as of October 2026): Ontario Ministry of Finance, Ontario New Home Affordability Payment; Canada Revenue Agency, GST/HST Notice 346 and the Ontario enhanced new housing rebate pages; Department of Finance Canada, GST relief for first-time home buyers.

This is general information, not legal or tax advice.