How the 2026–27 relief works
HST on a new Ontario home is 13%: an 8% Ontario part and a 5% federal part. For agreements signed from April 1, 2026 to March 31, 2027, Ontario's enhanced rebate covers the 8% part and the Ontario New Home Affordability Payment (ONHAP) covers the 5% part.
| Price before HST | HST you get back |
|---|---|
| Up to $1,000,000All 13%: 8% from the enhanced rebate and 5% from ONHAP | up to $130,000 |
| $1,000,000 to $1,500,000Flat $80,000 plus $50,000 | $130,000 |
| $1,500,000 to $1,850,000Provincial formula published; ONHAP uses an estimate following the announced linear taper. | $130,000 to $24,000 |
| $1,850,000 and upOnly the regular Ontario new housing rebate | $24,000 |
For example, a home priced at $800,000 before HST has $104,000 of HST, and all of it comes off. A builder price of "$735,000 including HST" works out to about $650,442 before HST, with $84,558 of HST removed.
Who qualifies for a home to live in (house and land or condo)
Agreement dates, property types and deadlines
- You sign the agreement of purchase and sale with the builder between April 1, 2026 and March 31, 2027. For an assignment, both the original agreement and the assignment must fall in that window.
- This tool covers new or substantially renovated houses and land, townhouses and condo units bought from a builder. Co-ops, leased land and owner-built homes need separate calculations.
- It will be your or your relative's primary residence. Rentals have separate eligibility conditions below.
- Construction starts by December 31, 2028 and is substantially complete by December 31, 2031; HST must become payable by December 31, 2032.
- You don't have to be a first-time buyer.
Buying to rent it out
Separate CRA conditions, and why you pay the HST first
CRA has published its enhanced rental rebate (ENRRP) guidance. Regular rental rebate conditions must be met, generally including expected use as a tenant's primary residence for at least a year. Construction must be substantially complete by December 31, 2029, and HST payable by December 31, 2032. Construction must begin April 1, 2026–March 31, 2027, or earlier with an agreement signed in that window. Landlords who qualify for and receive ENRRP may also receive ONHAP; at $1.85 million or more only regular relief may apply. Rental bands use fair market value before HST when tax becomes payable. This tool assumes that value equals the price before HST, so rental amounts remain estimates. Builders cannot credit rental rebates: pay HST first, then apply using GST524 and RC7524-ON and complete the consent to share information. Purpose-built rental projects, leased land and co-ops are outside this tool's scope.
Three things that catch buyers
“HST included” prices, builder credits and the agreement date
- "HST included" prices assume you qualify. If you don't qualify, for example because the home won't be your main residence, you owe the builder the rebate amount at closing.
- The builder may not credit the rebate at closing. Some agreements let the builder refuse when CRA paperwork isn't ready. You then pay the full HST and claim it back, which can take months. Plan for that cash.
- The agreement date counts, not the closing date. For a home to live in, an agreement signed before April 1, 2026 doesn't qualify for enhanced relief, even if amended or assigned later. Eligible first-time buyers may qualify for separate rebates. Rental eligibility also depends on construction dates.
Common questions
Do I need to be a first-time buyer?
No. First-time buyers don't get more in total for agreements in the window. Their federal first-time buyer rebate is paid first, and ONHAP covers the rest of the 5%.
I signed for a pre-construction home in 2025. Do I get this?
You may qualify for separate first-time buyer rebates. See the March 2025–March 2026 first-time buyer answer below for the dates and amounts. Rental buyers must check their separate construction and completion conditions.
I'm a first-time buyer who signed between March 2025 and March 2026. What do I get?
The 2026 enhanced relief doesn't apply, but first-time buyer rebates do. If you signed from May 27, 2025, Ontario's and the federal first-time buyer rebates together remove the full 13% up to $1 million, then the combined provincial relief tapers to $24,000 by $1.35 million (the federal part ends at $1.5 million). If you signed March 20 – May 26, 2025, this estimate gives the federal 5% part up to $1 million and the regular Ontario rebate of up to $24,000; federal relief tapers to zero at $1.5 million. Ontario's final start date has not been confirmed in a CRA notice.
When do I get the money?
Usually the builder credits the rebates on your closing statement and claims them from CRA, and you pay the "net" price. If the builder doesn't credit them, you apply to CRA yourself after closing (forms GST190 and RC7190-ON). ONHAP is paid by Ontario once CRA confirms your eligibility, so tick the consent box on the form.
Will the deadline be extended past March 31, 2027?
Nothing has been announced as of October 14, 2026. This page will be updated if Ontario changes the dates.
Sources
- CRA: memorandum 19-3-10, First-time Home Buyers’ GST/HST Rebate
- Ontario: 2025 Fall Statement, first-time buyer rebate dates and provincial relief
- CRA: Notice 346, Ontario Enhanced New Housing Rebate
- Ontario: The Ontario New Home Affordability Payment
- CRA: Ontario temporary enhanced new housing rebate, buying from a builder
- Finance: provincial taper regulations P.C. 2026-610
- CRA: enhanced rental eligibility
- CRA: how to apply for rental rebates
This calculator gives an estimate for general information. It isn't tax or legal advice. benefitcalc.ca is independent and not affiliated with CRA, the Government of Ontario or any builder. Your rebate is decided by CRA and Ontario; confirm with your real estate lawyer before you sign or close.