If you are buying a new home in Ontario, there are two separate GST/HST rebates you may be able to claim, and right now they can stack. A first-time buyer can get up to $50,000 back federally, and anyone buying a new home under $1 million between April 2026 and March 2027 can get an additional provincial rebate on top. Together, that is close to the full 13% HST, up to roughly $130,000. Here is how each piece works.

Do these rebates apply to my home purchase?

Only if the home is new. Both rebates are for newly built or substantially renovated homes bought from a builder, or homes you build yourself. If you are buying an existing (resale) home, HST was never charged on it in the first place, so there is no HST to rebate. If new construction is not on your radar, our first-time home buyer incentives guide covers what applies to resale purchases instead.

$130,000

the maximum combined federal and provincial HST relief on an eligible new Ontario home, for agreements signed in the 2026-2027 window

What is the GST/HST New Housing Rebate, and how is it different from the new one?

Canada has had a basic GST/HST New Housing Rebate for years. It gives back part of the 5% federal GST (or the federal part of the HST) on a new home, but it is small and it disappears fast: the maximum is $6,300, and it phases out completely once the pre-tax price hits $450,000. In most of the GTA, that rebate is close to useless.

In 2025, the federal government layered a second, much larger rebate on top of it, aimed specifically at first-time buyers.

What is the new First-Time Home Buyers' GST/HST Rebate?

This is the federal program most people mean when they search "new home GST rebate" right now. For a first-time buyer, it eliminates the GST (or the federal 5% part of the HST) entirely on a new home priced at $1 million or less, worth up to $50,000. It phases out on a sliding scale between $1 million and $1.5 million, and disappears above that.

It applies to agreements of purchase and sale signed on or after March 20, 2025, through December 31, 2030, so it is not tied to Ontario's temporary window below. It runs on its own timeline and is available across Canada, not only in Ontario.

What is Ontario's 2026-2027 HST rebate, and who does it apply to?

Ontario introduced its own temporary rebate on top of the federal one. For new homes under agreements signed between April 1, 2026, and March 31, 2027, Ontario rebates up to $80,000 of the provincial 8% part of the HST on a home priced at $1 million or less (with a partial rebate up to $1.5 million). Unlike the federal program, this one is not limited to first-time buyers; it is open to any eligible buyer of a new home in that window.

Ontario also added a top-up on this program, worth up to the remaining 5% federal portion, so a buyer who does not qualify for the federal first-time buyer rebate can still get close to full relief on the provincial side alone. Construction has to meet the government's timelines (generally starting by the end of 2028 and substantially finished within a few years), so this is not a rebate on a home that is already built and sitting empty.

How much can I actually get back?

It depends on whether you are a first-time buyer and whether your agreement falls inside the 2026-2027 window. Here is how the two programs line up.

GST/HST new-home rebates in Ontario, 2026

  • GST/HST New Housing Rebate (federal, basic). Who qualifies: Any buyer of a new home; Timing: Ongoing, phases out above $450,000; Maximum: $6,300
  • Ontario New Housing Rebate (provincial, basic). Who qualifies: Any buyer of a new home; Timing: Ongoing; Maximum: $24,000
  • First-Time Home Buyers' GST/HST Rebate (federal, new). Who qualifies: First-time buyers only; Timing: Agreements Mar 20, 2025 - Dec 31, 2030; Maximum: $50,000
  • Ontario's temporary HST rebate (provincial, new). Who qualifies: Any buyer, new homes up to $1M-$1.5M; Timing: Agreements Apr 1, 2026 - Mar 31, 2027; Maximum: $80,000
  • Combined, first-time buyer, in the window. Who qualifies: First-time buyers, home $1M or less; Timing: Agreements in the 2026-2027 window; Maximum: ~$130,000

Source: Canada Revenue Agency, Government of Ontario, 2026

A repeat buyer purchasing a new home in the 2026-2027 window does not get the federal $50,000 piece, but can still access the provincial $80,000 (plus the top-up), which is a meaningful rebate on its own. A first-time buyer signing outside that window still keeps the permanent federal $50,000 rebate; they just miss the extra provincial boost.

Does this stack with Ontario's other first-time buyer rebates?

Yes, and this is where people leave money on the table. The GST/HST rebates are separate from the land transfer tax rebate, the FHSA, and the RRSP Home Buyers' Plan. None of these programs cancel each other out. If you are buying your first home, new or resale, our full guide to Ontario first-time buyer incentives walks through the FHSA (up to $40,000), the RRSP Home Buyers' Plan (up to $60,000), and the land transfer tax rebate (up to $8,475 in Toronto), all of which can apply on top of whatever GST/HST rebate you qualify for.

How does Zown's Down Payment Boost fit in with a new build?

Zown's Down Payment Boost, up to 1.25% of the purchase price to a maximum of $25,000, applies to new construction the same way it applies to resale homes. It is separate from any government rebate, paid to you at closing when you close with one of Zown's partner lawyers (otherwise typically 2 to 8 weeks after closing, once Zown receives the commission). Most buyers put it toward closing costs and the expenses that show up right after moving in. It works because Zown is a registered brokerage (Zown Realty Inc.) and Zown's agents are salaried, so the cashback does not change the advice you get. See our Down Payment Boost guide for the full picture.

See what your Down Payment Boost adds up to on a new build

Last updated August 6, 2026. General information, not legal or financial advice.