Federal (Canada)
GST/HST New Housing Rebate (incl. Ontario HST Removal Window)
Federal GST rebate up to $6,300 on new homes; Ontario HST rebate up to $24,000. From March 25, 2026 to March 31, 2027, Ontario fully removes the 8% provincial portion for first-time buyers on new builds under $1,000,000.
What it is
The federal GST/HST New Housing Rebate refunds part of the GST or the federal portion of HST on new construction or substantially renovated homes. In Ontario, a separate provincial rebate applies to the 8% Ontario portion of HST. From March 25, 2026 to March 31, 2027, Ontario goes further: it fully removes the 8% Ontario portion of HST for first-time home buyers on new builds priced under $1,000,000.
Who qualifies
- The home is a new build or substantially renovated (≥90% rebuilt).
- The home is intended as your primary place of residence (or a relation's, in some cases).
- For the federal rebate: the home is priced under $450,000 (full rebate up to $350,000, phased out from $350k to $450k).
- For the Ontario removal: you are a first-time home buyer and the closing price is $1,000,000 or less, with closing on or before 2027-03-31.
How much
- Federal rebate: 36% of the GST on the first $350,000, capped at $6,300. Phased out linearly to zero at $450,000.
- Ontario rebate (standard): 75% of the Ontario 8% portion, capped at $24,000.
- Ontario removal (window): the full 8% Ontario portion is cancelled — typically a much bigger saving than the rebate it replaces.
How to apply
- Builders typically assign the rebate as part of the purchase price (look for "rebate-assigned" pricing on the agreement).
- If buying directly without assignment, complete CRA Form GST190 within 2 years of closing.
- For the Ontario removal during the window, your real estate lawyer files the appropriate provincial form at closing — confirm with your builder which framework they're using.
Common mistakes
- Assuming a resale home qualifies — the rebate only applies to new builds and major renovations.
- Missing the 2-year filing window if the rebate isn't builder-assigned.
- Confusing the standard Ontario rebate ($24,000 cap) with the removal window (full 8%, no cap up to $1M, first-time only).
Estimate your rebate
Federal rebate
$0
Ontario rebate
$0
Total saved
$0
Estimate only. The Ontario HST removal applies to first-time buyers, new builds under $1,000,000, closing on or before March 31, 2027. Ask your builder for the current rebate-assignment terms.