October 13, 2026 | Buying
Ontario New Home HST Rebate 2026: Who Qualifies, How Much You Get Back, and How to Claim It
Updated October 2026
Quick answer: If you sign an agreement to buy a new home from a builder in Ontario between April 1, 2026 and March 31, 2027, you can get up to $130,000 of the HST back. That’s the full 13% HST on homes up to $1 million, and a flat $130,000 on homes from $1 million to $1.5 million. You don’t need to be a first-time buyer, but the home must be your primary residence (or a family member’s). The rebate shrinks between $1.5 million and $1.85 million.
The new home HST rebate at a glance
| Who qualifies | Any individual buying a new or substantially renovated home from a builder as a primary residence, not just first-time buyers |
| Agreement window | Signed April 1, 2026 to March 31, 2027 |
| Maximum rebate | $130,000: up to $80,000 from Ontario’s Enhanced New Housing Rebate (the 8% part) plus up to $50,000 from the Ontario New Home Affordability Payment (the 5% part) |
| Homes up to $1M | The full 13% HST comes back |
| Homes $1M to $1.5M | Flat $130,000 |
| Homes $1.5M to $1.85M | Rebate phases down |
| Homes $1.85M and up | Existing Ontario rebate only, up to $24,000 |
| Construction deadlines | Construction starts by December 31, 2028; home substantially completed by December 31, 2031 |
| How you get it | Usually credited by the builder on closing day |
| First-time buyers | A separate first-time buyer rebate also offers up to $130,000, for agreements signed from March 20, 2025 until the end of 2030 |
| Resale homes | Not eligible |
Before April 2026, most move-up buyers in Ontario got back at most $24,000 of the HST on a new home. On a typical new detached home in Durham, the new rules are worth over $100,000 more.
Who qualifies for the HST rebate on a new home in Ontario?
There are two programs, and you get whichever one pays you more, not both.
| Ontario enhanced rebate (all buyers) | First-time home buyer rebate | |
|---|---|---|
| Who | Any individual buying as a primary residence | First-time buyers only |
| Agreement signed | April 1, 2026 to March 31, 2027 | March 20, 2025 to December 31, 2030 |
| Maximum | $130,000 | $130,000 ($50,000 federal + $80,000 Ontario) |
| Full rebate up to | $1,000,000 | $1,000,000 |
| Phase-out | $1.5M to $1.85M | $1M to $1.5M |
| Status | In effect; claimable through the CRA | In effect; claimable through the CRA |
To qualify for the all-buyer Ontario rebate, you need to:
- buy a new or substantially renovated home from a builder;
- sign your agreement of purchase and sale between April 1, 2026 and March 31, 2027;
- buy it as your primary place of residence, or for a family member to live in;
- be the first person to live in it after it’s built.
You count as a first-time buyer if you’re 18 or older, a Canadian citizen or permanent resident, and you haven’t lived in a home that you or your spouse owned in the current year or the four years before. Each person can claim the first-time rebate only once.
Buying as an investor? The Ontario enhancement also covers new homes bought as residential rental property, through the separate New Residential Rental Property Rebate. The rules and forms are different, so talk to us and your accountant before you sign.
Not eligible: resale homes, agreements signed before April 1, 2026 (unless you’re a first-time buyer), and assignments of agreements signed before the window.
How much HST do you get back on a new home in Durham?
On most new homes in Pickering, Ajax, Whitby and Oshawa, the rebate is between $100,000 and $130,000. Here’s what it looks like at typical Durham new-home prices for a move-up buyer signing in the window.
| Example home (price before HST) | Rebate under the 2026 rules | Rebate before April 2026 | Difference |
|---|---|---|---|
| $899,000 freehold townhome, Whitby or Ajax | $116,870 | $24,000 | +$92,870 |
| $1,149,000 detached, Seaton, Pickering | $130,000 | $24,000 | +$106,000 |
| $1,450,000 larger detached, Seaton | $130,000 | $24,000 | +$106,000 |
| $1,650,000 premium detached | about $91,000 | $24,000 | +$67,000 |
| $1,900,000 estate home | $24,000 | $24,000 | none |
Prices are examples, not quotes. Under $1 million, the rebate is the full 13% HST. From $1 million to $1.5 million it’s capped at $130,000. Between $1.5 million and $1.85 million it scales down.
Most new homes in Seaton fall in the sweet spot. Freehold townhomes, semis and detached homes there generally sit under $1.5 million, so most buyers get the full rebate. See which builders are selling in our Seaton guide and our Mattamy Seaton Whitevale guide.
Try your own number. Enter your price in the calculator below to see your estimated rebate.
Ontario New Home HST Rebate Calculator
For a new home bought from a builder as your primary residence. Updated October 2026.
| HST on this price (13%) | $0 |
| Ontario part back (8%) | $0 |
| Federal part back (5%) | $0 |
| HST you still pay | $0 |
Between $1.5 million and $1.85 million the rebate phases down. This figure is an estimate; confirm the exact amount with the builder or the CRA.
Estimate only, based on CRA and Ontario rules as of October 2026; not tax or legal advice. Many Ontario builders quote prices with HST included and the rebate already deducted, so ask which price you’re looking at. Questions? Call or text Team Rajpal · 647.372.2997
How do you claim the new home HST rebate?
Most buyers never file anything themselves: the builder credits the rebate on closing day.
- At signing, you assign the rebate to the builder and confirm you qualify, usually with a declaration in your agreement.
- Before closing, the builder completes CRA Form GST190 with Schedule RC7190-ON on your behalf, including your consent for the CRA to share information with Ontario.
- On closing day, the rebate is credited against your purchase price on the statement of adjustments.
- If the builder doesn't credit it, you pay the full HST at closing and apply to the CRA yourself within two years.
Check whether the builder's price already includes the rebate. New home prices in Ontario are usually quoted with HST included and the rebate already deducted. That means the price on the sign may already assume you qualify. If it turns out you don't, for example because it isn't your primary residence, you could owe the builder the difference on closing day. Read the HST clause in your agreement, or have us and your lawyer read it.
Mind the deadline. For the all-buyer rebate, your agreement must be signed by March 31, 2027. Construction must start by December 31, 2028, and the home must be substantially complete by December 31, 2031. A home that's already built, like a builder's quick move-in, meets the construction dates easily. Ask how far along a pre-construction phase is before you sign.
Buying from a builder for the first time? Read 10 things to watch for when buying pre-construction in Ontario and what Tarion covers on a new build. Don't forget land transfer tax in your closing budget.
What we're seeing from our Seaton office
In the past couple of months, about a dozen of our buyers have bought new homes under the 2026 rebate, and the process has gone smoothly. Here's how it has worked for them:
- They signed at the builder's regular price, not a reduced one.
- The builder attached a schedule to the agreement confirming the HST rebate would be credited as an adjustment on closing.
- On closing day, the rebate comes off and they pay only the net amount.
- Their mortgage was based on the net price after the rebate, so they financed less.
Ask the builder for that schedule in writing before you sign, and have us and your lawyer check it.
Frequently asked questions about the new home HST rebate in Ontario
How much is the HST rebate on a new home in Ontario in 2026?
Up to $130,000. Homes up to $1 million get the full 13% HST back. Homes from $1 million to $1.5 million get $130,000. The rebate phases down between $1.5 million and $1.85 million, and above that the existing $24,000 Ontario rebate applies.
Do I have to be a first-time buyer to get the HST rebate?
No. For agreements signed between April 1, 2026 and March 31, 2027, any individual buying a new home as a primary residence qualifies. First-time buyers also have a separate rebate that runs until the end of 2030.
Can I get the first-time buyer rebate and the Ontario enhanced rebate together?
No. If you qualify for both, you get whichever is larger.
Does the HST rebate apply to resale homes?
No. It only applies to new or substantially renovated homes bought from a builder, or homes you build yourself.
Does the HST rebate apply to pre-construction homes?
Yes, as long as you sign in the window, construction starts by December 31, 2028, and the home is substantially complete by December 31, 2031.
Does the HST rebate apply to quick move-in homes?
Yes. A finished new home bought from a builder qualifies if you sign in the window and you're the first person to live in it.
Is the GST new housing rebate the same as the HST rebate?
They're related. In Ontario, HST is 13%: 5% federal (the GST portion) and 8% provincial. The 2026 relief covers both parts: up to $80,000 through Ontario's Enhanced New Housing Rebate and up to $50,000 through the Ontario New Home Affordability Payment. You don't apply for the payment separately; it comes through the same CRA rebate form.
How do I apply for the new home HST rebate?
Usually the builder applies for you using CRA Form GST190 and Schedule RC7190-ON, and credits you on closing. If not, you pay the full HST and apply to the CRA yourself within two years of closing.
Does the HST rebate lower my mortgage?
In our experience, yes. Our buyers sign at the builder's regular price, the builder confirms in a schedule that the rebate will be credited on closing, and their mortgage is based on the net amount after the rebate. Confirm with your lender early.
Can investors get the HST rebate on a new home?
The Ontario enhancement also applies to new homes bought as rental property, through the New Residential Rental Property Rebate. The rules differ, so get advice before you sign.
What is the deadline for the Ontario HST rebate?
Your agreement of purchase and sale must be signed by March 31, 2027.
Thinking about buying a new home before the March 31, 2027 deadline? We're the only real estate team with an office in Seaton, and we track every builder's prices and incentives across Pickering, Ajax and Whitby. We'll show you which homes qualify for the full rebate, check whether the builder's price already includes it, and make sure the HST clause in your agreement protects you. In most cases our representation on a new build costs you nothing.
Call or text Team Rajpal · 647.372.2997 · Browse new homes in Durham · Read our Seaton guide
You'll Love Coming Home…
This guide explains how the rebates work and isn't tax or legal advice. Confirm your eligibility with the CRA, your lawyer or an accountant before you sign.
Sources
Official government sources
- Canada Revenue Agency: Ontario Enhanced New Housing Rebate (Notice 346), August 2026
- Government of Ontario: The Ontario New Home Affordability Payment
- Canada Revenue Agency: First-time home buyers' (FTHB) GST/HST rebate
- Canada Revenue Agency: GST/HST new housing rebate
- Department of Finance Canada: GST relief for first-time home buyers on new homes up to $1.5 million
Other sources
- TRREB: Ontario Enhanced New Housing Rebate (status, amounts, how builders claim it), July 2026
- svlaw.ca: New-home HST rebates in Ontario, what's now in force (regulations, forms, filing deadline), August 2026
- Aird & Berlis: 2026 Ontario Budget, enhanced HST relief on new homes (thresholds, construction deadlines, interaction with first-time buyer rebate)
- PwC Canada: GST relief for first-time home buyers (first-time buyer eligibility)
- Builders Ontario: Ontario new home HST rebate 2026 (construction timing)
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