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GST/HST New Home Rebate Calculator — Up to C$130,000 Back in Ontario
Buying a newly built home in Canada? You could be entitled to thousands back in federal and provincial rebates — but the eligibility rules and phase-out thresholds are complex. An Ontario buyer whose agreement of purchase and sale falls inside the 2026-04-01 to 2027-03-31 window can claim up to C$130,000 — C$80,000 combined on the 8% provincial part plus C$50,000 of ONHAP on the 5% federal part, and not the federal C$6,300 on top of it, which is gone above C$450,000. Know your exact rebate before you close.
Educational calculators — always consult a licensed professional before making financial decisions.
The contract price for a newly constructed home from a builder.
HST provinces (ON, NS, NB, NL, PE) have combined federal/provincial tax. Others pay GST only.
13% HST. New housing rebate: 75% of the 8% provincial part, max C$24,000.
Nova Scotia pays an additional provincial rebate to first-time buyers of newly-built homes. No other province in this calculator conditions its new-housing rebate on first-time-buyer status.
Have not owned and occupied a home in Canada in the last 5 years.
Ontario only. This window unlocks the Enhanced New Housing Rebate (combined cap up to C$80,000) and ONHAP (up to C$50,000).
Prices Ontario's standing C$24,000 new housing rebate only.
GST/HST new housing rebate only applies to new builds or substantial renovations — not resale homes.
Total Rebate
C$24,000
Federal + provincial — all amounts in Canadian dollars (CAD)
Tax Breakdown
Ontario's standing rebate. If your agreement of purchase and sale was entered into between 2026-04-01 and 2027-03-31, the temporary Enhanced New Housing Rebate raises the combined cap on the provincial part to as much as C$80,000 and the Ontario New Home Affordability Payment adds up to C$50,000 on the federal part. Answer the agreement-date question above to price them.
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What you'll need
- ·Purchase price of the new home
- ·Province where the property is located
- ·Whether it's purchased from a builder (new build)
What you'll get
- ✓Federal rebate — Up to C$6,300 back on the 5% GST
- ✓Provincial rebate — Ontario's standing C$24,000 — or up to C$80,000 combined under the temporary Enhanced New Housing Rebate
- ✓ONHAP — Up to C$50,000 more on the federal part, for an Ontario agreement signed in the current window
- ✓Combined total — Every rebate you actually qualify for at your price — not the sum of the ceilings above
- ✓Phase-out check — Whether your home price still qualifies
The federal rebate and Ontario's C$130,000 maximum are never available on the same purchase. The federal new housing rebate phases out between C$350,000 and C$450,000 and is C$0 above C$450,000, while the full C$130,000 is only reachable from C$1,000,000 to C$1,500,000 — so the federal C$6,300 cannot be added to it, and the "up to" figures on this page must not be totalled.
Other rebates — what this calculator models, and what it does not
Federal First-Time Home Buyers' GST/HST Rebate — not modelled. Enacted.
Separate from the federal new housing rebate this calculator does model, the First-Time Home Buyers' (FTHB) GST/HST rebate can refund 100% of the GST (or federal part of the HST) on a new home valued up to C$1,000,000, with a reduced rebate on homes between C$1,000,000 and C$1,500,000. It stacks on top of the existing new housing rebate and applies to agreements entered into on or after 20 March 2025 and before 2031, per CRA — FTHB GST/HST rebate: who can apply (canada.ca, HTTP 200, page shows last updated 2026-06-09; checked 2026-09-13). The enabling legislation, Bill C-4, received royal assent 12 March 2026 (Statutes of Canada 2026, c. 2), per LEGISinfo — Bill C-4 (45th Parliament, 1st session) (parl.ca, HTTP 200, checked 2026-09-13). Overview source: CRA — First-time home buyers' (FTHB) GST/HST rebate (canada.ca, HTTP 200, page shows last updated 2026-06-16; checked 2026-09-13).
Ontario Enhanced New Housing Rebate — MODELLED in the calculator above (CA-04, sprint #39).
This calculator models Ontario's standing new housing rebate (75% of the 8% provincial HST, capped at C$24,000). The calculator models the temporary Enhanced New Housing Rebate when you answer yes to the agreement-date question above. It does not stack on top of that C$24,000 rebate — it raises the ceiling the two of them share: for agreements entered into between 1 April 2026 and 31 March 2027, CRA Notice 346 caps all provincial-part rebates combined — the standing C$24,000 rebate plus the enhancement — at 100% of the 8% provincial portion of HST on homes valued up to C$1,000,000 (combined max C$80,000), a flat C$80,000 on homes from C$1,000,000 to C$1,500,000, and a partial combined rebate up to C$1,850,000. Between C$1,500,000 and C$1,850,000 the combined cap falls in a straight line from C$80,000 to C$24,000 — it does not fall to zero, because Ontario's standing C$24,000 rebate has no price ceiling. At or above C$1,850,000 the enhancement is gone and the standing C$24,000 rebate is all that remains. That is up to C$56,000 more than the C$24,000 alone — not C$80,000 on top of it. Source: CRA Notice 346 — Ontario Enhanced New Housing Rebate (canada.ca, HTTP 200, page shows last updated 2026-08-24; checked 2026-09-13). Notice 346 prints “partial rebate” for the C$1,500,000–C$1,850,000 band without a formula; the straight-line taper and its C$24,000 floor come from Ontario Budget 2026 — HST rebates (budget.ontario.ca, HTTP 200, page shows updated 23 July 2026; checked 2026-09-13), which states the maximum “decreases in a linear manner until it reaches $24,000” (Canadian dollars — Ontario Budget 2026 prices this rebate in CAD throughout). Confirm eligibility and the combined amount with CRA before relying on the figure shown here.
Ontario first-time home buyers' rebate — not modelled. Enacted.
CRA Notice 346 also names a separate Ontario first-time home buyers' rebate on the 8% provincial portion of HST. It is not a rebate on top of the C$80,000 combined cap above — it sits inside the same cap as the standing C$24,000 Ontario new housing rebate and the Enhanced New Housing Rebate. Per Notice 346, a claimant can choose to claim either or both of these rebates, but the total of all rebates for the 8% provincial part cannot exceed the lesser of C$80,000 and the provincial part of the HST payable. Source: CRA Notice 346 — Ontario Enhanced New Housing Rebate (canada.ca, HTTP 200, page shows last updated 2026-08-24; checked 2026-09-13).
Ontario New Home Affordability Payment (ONHAP) — MODELLED in the calculator above.
It is shown on its own line, and on its own row of the results panel whenever it pays, because it is a payment from the Province of Ontario on the federal 5% part — not a CRA rebate, and outside the C$80,000 provincial-part cap. ONHAP is a separate Ontario payment on the federal 5% part of the HST, not the 8% provincial part the rebates above cover, so it sits outside the C$80,000 provincial-part cap entirely. Administered by the Province of Ontario, it refunds up to 100% of the 5% federal portion on eligible homes (max C$50,000), reduced by any rebates for the federal portion of the HST the claimant is entitled to claim under the Excise Tax Act (Canada) — per CRA Notice 346 (canada.ca, HTTP 200, page shows last updated 2026-08-24; checked 2026-09-13). Notice 346 does not state the home-value thresholds; per Ontario's own 2026 Budget, ONHAP pays “up to $50,000 per eligible new home/rental unit” (Canadian dollars) on homes valued up to C$1,500,000 — a flat maximum across that whole range, with no band boundary at C$1,000,000 — and then “decreases in a linear manner until it reaches $0” (Canadian dollars) between C$1,500,000 and C$1,850,000. Source: Ontario Budget 2026 — HST rebates (budget.ontario.ca, HTTP 200, page shows updated 23 July 2026; checked 2026-09-13).
Quebec QST new housing rebate — not calculated. Here is why.
Revenu Québec runs its own QST new housing rebate, separate from the federal GST rebate above, but this calculator does not compute a dollar figure for it. Revenu Québec's own governing page — GST and QST Rebate for Owners of New or Substantially Renovated Housing — returns an HTTP 403 (bot-challenge) response on every attempt to read it, including a re-check on 2026-09-16, and a separate attempt to read LégisQuébec's Act respecting the Québec sales tax returned HTTP 502 the same day. Two independent readings of secondary summaries of the same rebate disagreed with each other on both the percentage and the dollar cap, and a further check found that the figures some summaries quote may in fact describe Revenu Québec's rebate for residential rental property owners rather than this page's owner-occupied new-housing rebate. A label cannot tell a reader which Revenu Québec programme a number describes, so this page shows no number rather than a possibly-wrong one. The total shown for a Quebec purchase above is the federal GST rebate only. Confirm the QST rebate directly with Revenu Québec or a Quebec notary before relying on any figure for it.
Buying pre-construction? The occupancy fee comes first
The new housing rebate is settled at final closing. On a new Ontario condominium there is usually a gap of months between the day you move in and that closing, and through all of it you pay the builder a monthly interim occupancy fee that is not credited against your purchase price. Our Ontario interim occupancy fee calculator models it from the three components s.80(4) of the Condominium Act, 1998 allows — interest on your unpaid balance, estimated municipal realty taxes, and the projected common expense contribution — alongside the deposit schedule. All figures in CAD.
How it works
Enter your new home's purchase price and province
GST/HST rates and rebate structures differ between provinces. Ontario (HST 13%) has both federal and provincial rebates. Alberta (GST only) has only the federal rebate.
Confirm it's a newly built home from a builder
The rebate only applies to new construction purchased from a builder, substantially renovated homes, or owner-built new homes. Resale homes are exempt from GST/HST entirely.
See gross tax, federal rebate, provincial rebate, and net tax
The federal rebate phases out between C$350K–C$450K. Ontario's own provincial rebate is capped in dollars (C$24,000), not by price, so it applies at any purchase price above the point it's reached. Your builder typically applies these rebates at closing.
GST/HST Rebate by Province: C$400,000 New Home
| Province | Tax | Gross Tax | Rebate | Net Tax |
|---|---|---|---|---|
| Ontario (HST 13%) | 13% | C$52,000 | C$27,150 | C$24,850 |
| BC (GST 5%) | 5% | C$20,000 | C$3,150 | C$16,850 |
| Alberta (GST 5%) | 5% | C$20,000 | C$3,150 | C$16,850 |
| Quebec (GST 5% only — QST payable separately, not shown) | 5% | C$20,000 | C$3,150 (federal only — QST rebate not calculated) | C$16,850 GST only |
Ontario's provincial rebate is capped in dollars (C$24,000 standing), not by purchase price — it applies at any price once reached. Quebec's Gross Tax and Net Tax above cover the 5% federal GST only: Quebec's separate 9.975% QST, and any QST new-housing rebate, is not modelled here — Revenu Québec's rebate page could not be verified at source. Confirm the QST rebate directly with Revenu Québec.
Frequently asked questions
What is the GST/HST new housing rebate in Canada?+
The federal GST new housing rebate provides up to C$6,300 back on the 5% GST paid on new home purchases. The rebate equals 36% of the GST on homes up to C$350,000 and phases out completely at C$450,000. No federal rebate is available on new homes priced over C$450,000. The federal rebate and Ontario's C$130,000 maximum are never available on the same purchase. The federal new housing rebate phases out between C$350,000 and C$450,000 and is C$0 above C$450,000, while the full C$130,000 is only reachable from C$1,000,000 to C$1,500,000 — so the federal C$6,300 cannot be added to it, and the "up to" figures on this page must not be totalled. All amounts CAD.
Does Ontario have an additional housing rebate?+
Yes, and as of 2026-04-01 there are three. Ontario's standing new housing rebate is 75% of the 8% provincial part of the HST, capped at C$24,000. Unlike the federal rebate it is not cut off at C$450,000 — it is capped in dollars, so it reaches the full C$24,000 at a purchase price of C$400,000 and stays there at any higher price. On top of that, for an agreement of purchase and sale entered into between 2026-04-01 and 2027-03-31, the temporary Ontario Enhanced New Housing Rebate raises the cap on all provincial-part rebates COMBINED to as much as C$80,000, and the Ontario New Home Affordability Payment (ONHAP) refunds up to C$50,000 of the 5% federal part. Read the C$80,000 as a combined ceiling, not as an amount added to the C$24,000: it is worth up to C$56,000 more than the standing rebate alone. The federal rebate and Ontario's C$130,000 maximum are never available on the same purchase. The federal new housing rebate phases out between C$350,000 and C$450,000 and is C$0 above C$450,000, while the full C$130,000 is only reachable from C$1,000,000 to C$1,500,000 — so the federal C$6,300 cannot be added to it, and the "up to" figures on this page must not be totalled. All amounts CAD.
How much is the Ontario Enhanced New Housing Rebate, and does it stack with the C$24,000 rebate?+
It does not stack on top of it — it replaces the ceiling. For agreements entered into between 2026-04-01 and 2027-03-31, CRA Notice 346 caps the total of ALL rebates for the 8% provincial part of the HST at the lesser of C$80,000 and the provincial part actually payable. That combined cap is 100% of the 8% provincial part on homes valued up to C$1,000,000, a flat C$80,000 from C$1,000,000 to C$1,500,000, and then falls in a straight line to C$24,000 between C$1,500,000 and C$1,850,000. It falls to C$24,000 rather than to zero because Ontario's standing rebate has no price ceiling of its own, so at or above C$1,850,000 the enhancement is gone and the standing C$24,000 is all that remains. The home must also be substantially completed on or before 2031-12-31 and acquired as a primary place of residence. All amounts CAD.
What is the Ontario New Home Affordability Payment (ONHAP)?+
ONHAP is a payment from the Province of Ontario, not a CRA rebate, and it applies to the 5% FEDERAL part of the HST rather than the 8% provincial part — so it sits entirely outside the C$80,000 provincial-part cap. It refunds up to 100% of the federal part to a maximum of C$50,000 on eligible homes valued up to C$1,500,000, then decreases in a straight line to C$0 between C$1,500,000 and C$1,850,000. Per CRA Notice 346 it is reduced by the federal part of any GST/HST new housing rebate or first-time home buyers' GST/HST rebate you are entitled to claim, and it requires eligibility for the Ontario Enhanced New Housing Rebate. All amounts CAD.
Which provinces does this calculator cover?+
All ten provinces. The five HST provinces — Ontario at 13%, Nova Scotia at 14% since 1 April 2025, and New Brunswick, Newfoundland & Labrador and Prince Edward Island at 15% — are priced on the combined rate. British Columbia, Alberta, Saskatchewan, Manitoba and Quebec pay the 5% federal GST only. Quebec also runs its own QST new housing rebate through Revenu Québec, but this calculator does not compute it: Revenu Québec's governing page could not be verified at source, so the total shown for Quebec is the federal GST rebate only — confirm the QST rebate directly with Revenu Québec. Ontario and Nova Scotia are the only provinces here with a provincial new housing rebate this calculator models: Ontario's is open to any eligible buyer, while Nova Scotia's is 18.75% of the provincial part of the HST, capped at C$3,000, and paid only to first-time buyers of newly-built homes.
Do resale homes get the GST/HST new housing rebate?+
No. The new housing rebate applies only to newly constructed homes purchased from a builder, substantially renovated homes, or owner-built homes. Resale homes are generally exempt from GST/HST entirely (sold by individuals) and don't qualify for the rebate.
How do I claim the GST/HST new housing rebate?+
You (or the builder on your behalf) submit Form GST190 to the CRA. Many builders include the rebate in the purchase price and apply for it on your behalf. You have 2 years from the date of possession to claim the rebate independently.
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Back to the calculator ↑GST/HST New Home Rebate Calculator Canada is built and maintained by the RealCostIQ editorial team. Cost ranges and rates are checked against published industry data and contractor quotes, and revised when the underlying figures move. Read our data methodology or more about who builds this. Every calculation runs in your browser — no account, and none of your inputs are stored.
Cost ranges and rates here are checked against contractor quotes and published industry data. If a number still looks off, email Support@RealCostIQ.com and we'll review and fix it.