Avenue Group Realty
INTERNAL USE ONLY

ONTARIO NEW CONSTRUCTION HOMESHST REBATE CALCULATOR

PURCHASE DETAILS

SCENARIO BREAKDOWN

SCENARIO BREAKDOWNAPS DATE REQUIRED TO GENERATE SCENARIO BREAKDOWN

TEMPORARY EXPANSION — FULL 13% HST REBATE WINDOW

APR 1, 2026–MAR 31, 2027

Your agreement falls in the special one-year window where the full 13% HST rebate may be available to all buyers, subject to programme conditions.

OWNER-OCCUPIED / PRIMARY RESIDENCE
INVESTMENT / RENTAL PROPERTY

ELIGIBILITY NOTES

Agreement signed within the stated temporary-expansion window.

PRIMARY RESIDENCE

  • Construction starts by Dec 31, 2028.
  • Substantially complete by Dec 31, 2031.

RENTAL PROPERTY

  • For the referenced pre-April path, construction began on or before Mar 31, 2026.
  • Substantially complete by Dec 31, 2029.

Estimate only. The $24,000 adjustment is not automatic, extra HST or a guaranteed later payment. Counsel confirms actual land-transfer-tax consideration.

REBATE RULES

  1. RULE 1 — OLD RULES (BEFORE MAR 20, 2025)Federal: 36% of 5% GST, maximum $6,300, phasing to $0 at $450,000 net. Provincial: 75% of 8% PST, maximum $24,000, with no phase-out.
  2. RULE 2 — ENHANCED FTB (MAR 20, 2025–MAR 31, 2031)First-time buyers only. Up to $1,000,000: GST up to $50,000 plus PST up to $80,000, maximum $130,000. From $1,000,000 to $1,500,000: GST phases from $50,000 to $0; PST from $80,000 to the $24,000 floor. Above $1,500,000: GST $0; PST $24,000 builder-retained.
  3. RULE 3 — TEMPORARY EXPANSION (APR 1, 2026–MAR 31, 2027)All buyers. Overrides Rule 2. Up to $1,000,000: GST $50,000 plus PST $80,000. $1,000,000 to $1,500,000: GST $50,000 plus PST $80,000. $1,500,000 to $1,850,000: GST phases from $50,000 to $0; PST from $80,000 to $24,000. Above $1,850,000: GST $0; PST $24,000.