Canadian · Housing
GST/HST new housing rebate calculator.
This is not one rebate — it's up to four, and they don't work the same way. This tool calculates the federal standard rebate, the First-Time Home Buyers' GST Rebate, and (in Ontario) the standard and temporary Enhanced provincial rebates separately, so nothing gets double-counted or oversimplified into a single misleading number.
Federal standard rebate: 36% of GST paid, up to $6,300, phasing out between $350,000 and $450,000. First-time buyers building or buying new construction since 20 March 2025 can instead get up to 100% of the federal GST/HST, up to $50,000, for homes up to $1.5 million. In Ontario, the standard provincial rebate is 75% up to $24,000, and a temporary Enhanced rebate (construction starting 1 April 2026 to 31 March 2027) raises that to up to $80,000 for homes up to $1.85 million.
Your home
Rebate breakdown
Fill the form and press Calculate.
Four programs, not one
| Program | Rate / cap | Price band | Who |
|---|---|---|---|
| Federal standard rebate | 36% of GST, up to $6,300 | Phases out $350,000-$450,000 | Any eligible buyer, everywhere in Canada |
| First-Time Home Buyers' GST Rebate | Up to 100% of GST/federal HST, up to $50,000 | Full up to $1,000,000; phases out to $1,500,000 | First-time buyers; construction/reno starting 20 Mar 2025-2030 |
| Ontario standard rebate | 75% of provincial 8% HST, up to $24,000 ($16,080 if owner-built without HST on land) | No price ceiling | Any eligible Ontario buyer |
| Ontario Enhanced rebate (temporary) | Up to 100% of provincial HST, up to $80,000 | Full up to $1,500,000; phases out to $1,850,000 | Ontario, construction/reno starting 1 Apr 2026-31 Mar 2027 only |
The federal standard rebate and the First-Time Home Buyers' GST Rebate are not added together — CRA's guide states the combined result is capped at 100% of the GST/federal HST portion paid, so this tool treats the FTHB rebate (when you qualify) as already including and topping up the standard amount. The same logic applies in Ontario between the standard rebate and the temporary Enhanced rebate: this tool shows whichever is larger, not both stacked.
What isn't confirmed exactly, and what isn't modelled at all
Two phase-out curves are assumed, not quoted verbatim. CRA's guide states the anchor points for the First-Time Home Buyers' rebate ($50,000 at $1,000,000 FMV, $0 at $1,500,000) and the Ontario Enhanced rebate ($80,000 at $1,500,000 FMV, ineligible at $1,850,000) directly, but for the reduction inside those bands the guide says only "complete the calculation that applies to your situation" without printing the fraction. This tool assumes a straight line between the two published anchor points — the same design CRA uses everywhere else in this guide — but if your home falls inside one of those bands, confirm the cent-exact figure on the actual worksheet (Form GST190/GST191 and, in Ontario, the RC7190-ON/RC7191-ON schedules) before relying on it for closing costs.
Not modelled at all: Nova Scotia, New Brunswick, Newfoundland and Labrador and Prince Edward Island each run their own separate provincial new-housing rebate on their own provincial HST portion — only the federal programs are calculated for those provinces here. Quebec charges GST plus QST rather than HST and has its own QST-based rebate system, also not modelled. The GST/HST New Residential Rental Property Rebate (for a home bought to lease out, not to live in) is a different program entirely and out of scope. CRA's guide also references a distinct "Ontario FTHB rebate" when discussing combined Enhanced-rebate claims that this pass could not fully disambiguate from the standard Ontario rebate — if you're claiming the Ontario Enhanced rebate as a first-time buyer specifically, confirm with CRA or a tax professional that nothing further applies to your situation.
Sources, read 26 September 2026: CRA guide RC4028 — GST/HST New Housing Rebate.
Frequently asked questions
Can I claim more than one of these rebates?
Yes, but not by simply adding every number together. The federal rebate (standard or First-Time Home Buyers', whichever applies) is separate from the Ontario rebate (standard or Enhanced, whichever applies) — you can claim one from each category. Within each category, this tool automatically picks whichever program gives the larger, correctly-combined result rather than stacking both.
Does a resale home qualify for any of this?
No. All four programs modelled here require a new build or a substantially renovated home (CRA's "90% test": generally 90% or more of the interior has to be removed or replaced). A previously-lived-in home bought as-is from a previous owner does not qualify.
What counts as a "first-time home buyer" for the federal GST rebate?
You must be at least 18, a Canadian citizen or permanent resident, and neither you nor your spouse/common-law partner can have lived in a home either of you owned as a primary residence at any time in the current calendar year or the preceding four calendar years.
Why does the date I enter matter so much?
Two of the four programs are time-limited by when construction or substantial renovation begins, not when you move in: the First-Time Home Buyers' GST Rebate needs a start date on or after 20 March 2025, and Ontario's Enhanced rebate needs a start date between 1 April 2026 and 31 March 2027 inclusive (with the build substantially completed by 31 December 2029).
Estimate only — not legal or tax advice
This tool models four federal/Ontario new-housing rebate programs from CRA's guide RC4028. Two of its phase-out curves are a straight-line assumption between CRA's published anchor points, not a verbatim-quoted formula (see above) — confirm exact figures with Form GST190/GST191 before relying on them. It does not model the other Atlantic provinces' own rebates, Quebec's QST rebate, or the rental-property rebate. Confirm your exact entitlement with CRA or a real estate lawyer/accountant before closing.