Avenue Group Realty Inc., Brokerage
Internal Use Only

Ontario Enhanced New Housing Rebate

New Home HST Rebate Calculator

Three rebate regimes apply depending on the agreement date. The Temporary Expansion above overrides the others while it is in effect.

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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.
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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.
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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.
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Summary
Scenario Breakdown

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.

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.

This calculator estimates the owner-occupied / primary-residence rebate path only. Investment and rental purchases are not credited a rebate by the builder at closing — full HST is due on closing, and any eligible rebate must be claimed directly with the Canada Revenue Agency afterward.

Speak with the builder, your lawyer, and a qualified tax professional to confirm eligibility and filing requirements for a rental or investment purchase.

The $24,000 PST amount is builder-retained and embedded in the APS price. It is added back to derive the full-HST price and does not become a second buyer payment. Under Rules 2 and 3, GST relief may phase from $50,000 to $0 and PST relief from $80,000 to the $24,000 floor. Confirm eligibility, builder filing treatment, and final amounts with the builder and lawyer.