How much is Ontario's new-build HST rebate?

Up to $130,000, combining the Ontario Enhanced New Housing Rebate (up to $80,000) and the Ontario New Home Affordability Payment (up to $50,000). The full amount applies up to $1,500,000; it's reduced between $1,500,000 and under $1,850,000, and it doesn't apply at all at $1,850,000 and over — only the existing Ontario new housing rebate of up to $24,000 may apply there. Every figure is a maximum, and the Affordability Payment is reduced by any federal GST/HST rebate you can claim, so the two parts don't simply add together.

What's the signing deadline for the enhanced rebate?

Your agreement of purchase and sale needs to be signed on or after April 1, 2026 and on or before March 31, 2027. An agreement signed before April 1, 2026 is treated as signed before that date for this rebate even if it's amended, altered, or assigned later — and a cancelled-and-re-signed agreement can be treated the same way unless there's a genuine reason for the new agreement other than getting the rebate.

Do I need to apply separately for the Ontario New Home Affordability Payment?

No separate Ontario application is needed — but the GST190/RC7190-ON forms include your consent for the CRA to share your information with Ontario, and without that consent the payment may be delayed.

Does the builder give me the rebate, or do I claim it myself?

Usually the builder credits it at closing and you both complete and sign Forms GST190 and RC7190-ON, which the builder files with its GST/HST return. If the builder won't credit it, you can claim it yourself on the same forms.

What happens if the home turns out not to qualify after the builder credits the rebate?

You and the builder are both confirming eligibility when the rebate is credited at closing. If it turns out you weren't eligible, the CRA can require repayment, and the builder can be held jointly liable — which is exactly why getting the rebate's handling confirmed in writing, and having your own lawyer read the agreement, matters before you sign.

Ontario New-Build HST Rebate: How Much You Could Get, and the 4 Checks Before You Sign

Ontario's temporary new-home rebate can return up to $130,000 in HST on a new condo or home bought from a builder — but only if the home, the price, and the signing date all qualify. It combines two programs: the Ontario Enhanced New Housing Rebate (up to $80,000) and the Ontario New Home Affordability Payment (up to $50,000).

Here are the four checks to work through before you sign, based on CRA Notice 346 and Ontario's New Home Affordability Payment page, both current to October 27, 2026.

Not sure where you stand? Take the 2-minute eligibility quiz →

1. Does the home qualify?

You're buying from a builder. This covers condo units and houses of up to two units, and also owner-built and substantially renovated homes.
It will be your primary place of residence, or a relation's — a parent, child or other descendant, sibling, or spouse or common-law partner, among others. Rentals and pure investment purchases don't qualify.
The total price is under $1,850,000.
The builder confirms construction begins by December 31, 2028 and is substantially complete by December 31, 2031.

2. Where does your price land?

Home price	Enhanced New Housing Rebate	New Home Affordability Payment	Combined
Up to $1,000,000	Full 8% provincial HST, up to $80,000	Full 5% federal portion, up to $50,000	Full 13% HST, up to $130,000
Over $1,000,000 to $1,500,000	$80,000	$50,000	$130,000
Over $1,500,000 to under $1,850,000	Partial	Partial	Reduced. Ontario's own example: a $1.7 million home gets $69,500
$1,850,000 and over	None	None	Existing Ontario new housing rebate only, up to $24,000

Every amount above is a maximum. The Affordability Payment is reduced by the federal portion of any GST/HST rebate you can claim — including the federal first-time home buyers' rebate — so the two don't simply add up. Ask your lawyer how that applies to you.

At $1,850,000 and over, the enhanced rebate doesn't apply at all. The CRA's own wording: "No Ontario ENHR rebate is available; only the Ontario new housing rebate of up to $24,000 is available." That existing rebate is a separate program with its own conditions, so confirm it applies to your purchase with your lawyer or the CRA.

3. When do you sign?

The signing date decides eligibility, not the closing date.

The agreement of purchase and sale is signed on or after April 1, 2026 and on or before March 31, 2027.
It's not an older agreement that was later amended, altered, or assigned. An agreement signed before April 1, 2026 is treated as signed before that date even if it changes afterward, and doesn't qualify for the Enhanced Rebate.
If you're buying an assignment, both the original agreement and the assignment agreement need to fall inside the window.
It's not a cancelled-and-re-signed agreement. A new agreement can be treated as pre-April 2026 unless there's a genuine reason for it other than getting the rebate.

4. How does it reach you? Get it in writing.

When a builder credits the rebate at closing, you and the builder are both confirming you're eligible. If you weren't, you can be required to repay the CRA, and the builder may be held jointly liable.

Ask the builder in writing whether they'll pay or credit the rebate at closing, and whether that includes the Affordability Payment.
You and the builder complete Form GST190 and Form RC7190-ON. The builder files them with its GST/HST return.
No separate Ontario application is needed for the Affordability Payment — on the form, you consent to the CRA sharing your information with Ontario. Without that consent, payment may be delayed.
If the builder doesn't credit the rebate, you can claim it yourself on the same forms.
Your real estate lawyer reads the agreement and the rebate wording before you sign.

Where this comes from

CRA Notice 346: Ontario Enhanced New Housing Rebate, updated August 24, 2026
Ontario: The Ontario New Home Affordability Payment, updated September 17, 2026
Ontario Ministry of Finance: Expanding Ontario's HST Rebates for New Homes, March 25, 2026 (the $1.7 million example)
CRA: Situations that involve purchasing a home from a builder
CRA Guide RC4028: GST/HST New Housing Rebate, for the existing Ontario new housing rebate

Rules and thresholds can change — this page will be updated if the CRA or Ontario change anything.

General information, not legal, tax or mortgage advice. Confirm your eligibility with your own lawyer or the CRA before you sign.

Want a plain-language read on your own situation first? Take the 2-minute New-Build Rebate Quiz → Or talk to Pierre Carapetian Group about a specific agreement — call 416-424-3434.