New home GST/HST rebate

What this calculator answers

Which rebates you can claim on a new home and what each one is worth. To see the tax left to pay after them, use the GST/HST new build calculator.

The four rebates, and who gets each

• GST/HST new housing rebate (federal) — any buyer of a new home for use as a primary residence. 36% of the GST or federal part, up to $6,300; full at $350,000 or less, nil at $450,000 (RC4028).
• First-Time Home Buyers' GST/HST rebate (federal) — first-time buyers only. Up to $50,000: all of the GST or federal part on a home up to $1 million, phasing out to nil at $1.5 million. Agreements with the builder from March 20, 2025 and before 2031; law since March 12, 2026 (CRA).
• Ontario new housing rebate — 75% of the 8% provincial part, up to $24,000, with no price cap.
• Ontario enhanced and first-time rebates — for agreements signed April 1, 2026 to March 31, 2027, any eligible buyer can recover the full 8% up to $80,000 (CRA); first-time buyers can claim up to $80,000 under Ontario's first-time rebate outside that window. Ontario's rebates together cannot exceed $80,000 or the provincial part paid.

Worked examples

• $400,000 condo in Manitoba, repeat buyer: $20,000 GST; the new housing rebate is half its $6,300 maximum at this price — $3,150.
• Same condo, first-time buyer: the first-time rebate tops the federal relief up to the full $20,000.
• $900,000 townhouse in Ontario, first-time buyer, agreement signed in 2026: $117,000 HST. The federal $45,000 and the provincial $72,000 are both rebated — no HST left to pay.

First-time buyer: the definition that matters

For the federal first-time rebate you must be at least 18, a Canadian citizen or permanent resident, and must not have lived in a home that you — or your current spouse or common-law partner — owned, in the year you buy or the four calendar years before. It can be claimed once in a lifetime, and if one spouse has claimed it the other cannot. That is a different test from the provincial land transfer tax rebates, so a buyer can qualify for one and not the other.

How to claim

1. Buying from a builder: the rebates are claimed on Form GST190 (plus RC7190-ON in Ontario). Most builders credit them on closing and file the application for you, which is why many new-home prices are quoted “net of rebates” — check which rebates your builder has already deducted (CRA).
2. Claiming yourself: file online through My Account or by mail within two years of the date ownership was transferred to you.
3. Built it yourself: owner-built homes use Form GST191, with their own timing rules in RC4028.

Outside Ontario

Nova Scotia has its own provincial new housing rebate and a first-time buyers rebate, claimed from the Province rather than CRA. In New Brunswick, Newfoundland and Labrador and PEI, check with your builder for any provincial rebate of the provincial part. In the GST-only provinces and the territories, only the federal rebates apply. Quebec buyers also have a separate QST new housing rebate from Revenu Québec.

Related

• Net GST/HST owed on a new build
• Down payment + CMHC (30-year amortization on new builds)
• Total closing costs