Ontario HST Rebate on New Homes 2026: Calculate Your Savings Up to $130,000
Find out how much you can save under the new 2026 combined Federal and Provincial HST relief for primary residences and rental properties.
- Maximum Rebate
- $130,000
- Qualifying Price Range
- Up to $1,500,000
- Contract Window
- Apr 1, 2026 – Mar 31, 2027
- Eligibility
- Owners & Landlords
Combined federal + Ontario relief
Phased out to $1.85M
Agreement of Purchase & Sale signed
Primary residence or 1-year lease
Estimate your 2026 HST rebate in seconds
Adjust the purchase price, tell us how you will use the home, and confirm when your Agreement of Purchase and Sale was signed.
Estimated 2026 HST Rebate
$110,500
| Gross purchase price | $850,000 |
|---|---|
| Total HST (13%) | $110,500 |
| Federal GST portion (5%) | $42,500 |
| Ontario portion (8%) | $68,000 |
| Federal rebate | −$42,500 |
| Provincial rebate | −$68,000 |
| Net price after rebate | $850,000 |
Owner-occupiers usually assign the rebate to the builder, who credits it directly on the statement of adjustments.
How much bigger is the 2026 relief?
The enhanced rules rebate both the federal and provincial portions of HST, instead of a partial provincial credit capped at $24,000.
Old rebate vs. 2026 enhanced rebate
Rebate value by purchase price bracket
What makes up the 13% HST
Both portions are now rebated up to $130,000
The rules change with how you use the home
Same rebate ceiling, very different paperwork. Choose the profile that matches you.
Path A — Owner-Occupier
You or a close relation will move into the new build as a primary residence. The builder normally credits the rebate at closing.
If you flip or lease the unit before moving in, the builder can claw the credited rebate back at closing.
- The home must be occupied as a primary place of residence by you or a qualifying relation.
- Assign the rebate to the builder so it is credited on the statement of adjustments — no cash outlay at closing.
- Construction must begin before December 31, 2028.
- The build must be substantially completeby December 31, 2031.
- Keep occupancy proof: driver's licence, utility accounts, insurance and mail redirection.
Four deadlines that decide your rebate
Miss any one of these dates and the enhanced relief is lost — even if every other condition is met.
Step 1
Apr 1, 2026 – Mar 31, 2027
Sign your Agreement of Purchase & Sale
Only agreements signed inside this window qualify for the enhanced relief. The signing date on the APS is what CRA looks at — not the closing date.
Step 2
Within your 10-day cooling-off period
Legal review of the builder's HST clause
Confirm whether the price is HST-inclusive with the rebate assigned to the builder, and check the clawback and adjustment language before the review period expires.
Step 3
By Dec 31, 2028
Construction groundbreaking
The project must break ground before the end of 2028. Ask the builder for the anticipated excavation date in writing and monitor pre-construction delays.
Step 4
By Dec 31, 2031
Substantial completion & rebate claim
The unit must be substantially complete. Owner-occupiers receive a builder credit at closing; investors file the NRRPR claim with CRA within two years.
Common questions
Get the 2026 Ontario HST Rebate Checklist & Legal Closing Guide (PDF)
A plain-language walkthrough of eligibility, builder HST clauses, assignment paperwork and the exact CRA forms for owner-occupiers and investors.
- Clause-by-clause APS review checklist
- CRA form map: GST190, GST524 and deadlines
- Closing cost worksheet with rebate credited
- Red flags that trigger a rebate clawback