GST/HST New Housing Rebate:
up to $30,300 back
on your new home.
When you buy or build a new home in Canada, the CRA’s GST/HST New Housing Rebate can return a meaningful portion of the tax you paid. In Ontario, two separate rebate components stack — federal (up to $6,300) and provincial (up to $24,000).
The GST/HST New Housing Rebate refunds part of the federal GST (up to $6,300) paid on a new or substantially renovated home priced below $450,000. Ontario adds a provincial rebate worth up to $24,000 on homes below $500,000. Builders typically credit both at closing; otherwise claim within 2 years using CRA Form GST190.
Federal and provincial:
two separate rebates.
Ontario buyers can claim both components — they have different formulas, different caps, and different phase-out thresholds.
Up to $6,300 back on the federal 5% GST
The federal rebate is 36% of the 5% GST paid on the purchase price — up to a maximum of $6,300 on homes priced at $350,000 or less. It phases out linearly between $350K and $450K and disappears entirely above $450K.
Up to $24,000 back on the provincial 8%
Ontario adds a separate provincial rebate of 75% of the 8% provincial HST component, capped at $24,000. The full provincial rebate is available on homes up to $400,000 and phases out between $400K and $500K. Above $500K: $0 on the provincial side.
New builds, renos, and co-op shares
You qualify if the home is newly constructed or substantially renovated, and you intend it as your or a family member's primary residence. Custom builds on land you own, co-operative housing shares, and certain conversions also qualify.
CRA Form GST190 — within 2 years
File CRA Form GST190 (+ Schedule B for Ontario) within two years of closing. In most cases the builder credits the rebate to you at closing and you simply sign an assignment form — but if they don't, you file directly with the CRA.
Ontario rebate examples
at four price points.
Federal formula: 36% × 5% × price (max $6,300). Ontario formula: 75% × 8% × price (max $24,000).
| Purchase Price | Federal Rebate | Ontario Rebate | Total Back | Note |
|---|---|---|---|---|
| $300,000 | $5,400 | $18,000 | $23,400 | Full rebate on both components |
| $400,000 | $1,800 | $24,000 | $25,800 | Federal phases out; Ontario at max |
| $480,000 | $0 | $14,400 | $14,400 | No federal; Ontario partial |
| $550,000 | $0 | $0 | $0 | Above both phase-out thresholds |
Federal formula: 36% × 5% × price, capped at $6,300, phases to zero above $450,000. Ontario formula: 75% × 8% × price, capped at $24,000, phases to zero above $500,000. Figures are estimates — actual amounts depend on the final registered price and eligible use.
How to claim
your rebate.
Most of the work is done at closing — but knowing the steps protects you.
Confirm you're eligible
The home must be newly constructed, substantially renovated (90%+ of the interior), or built on your own land. You (or a family member) must intend to use it as a primary place of residence. Co-operative housing shares qualify; purely investor-use properties don't.
Calculate your rebate using the formula
Federal: 36% × (5% × purchase price), capped at $6,300 (full rebate below $350K; phase-out between $350K–$450K). Ontario: 75% × (8% × purchase price), capped at $24,000 (full rebate below $400K; phase-out between $400K–$500K). Add both for your Ontario total.
Arrange the rebate at closing
Most builders credit the rebate to you at closing and ask you to assign it back to them. Review the assignment form carefully — it transfers your right to the rebate in exchange for a lower purchase price. Keep a copy for your records.
File CRA Form GST190 if needed
If the builder doesn't credit the rebate at closing (less common), or for custom builds, file CRA Form GST190 plus Schedule B (Ontario component). For a home you built yourself, use Form GST191 instead. The deadline is two years after the closing date.
We can help across
many scenarios.
Tap any situation below to see how we approach it.
If you’re…You're buying a pre-construction condo in Ontario
You're buying a pre-construction condo in Ontario
Pre-construction condos qualify for both the federal and Ontario components of the rebate. Because the purchase price is set at assignment and may change at registration, CRA uses the final registered price — make sure your mortgage is structured with this in mind. We work with lenders that regularly close pre-construction files and know the timing.
Pre-construction mortgageIf you’re…You're a first-time buyer buying a new build
You're a first-time buyer buying a new build
New builds combine the GST/HST New Housing Rebate with other first-time-buyer programs — the FHSA, the RRSP Home Buyers' Plan, and land-transfer-tax rebates. We stack all of them so nothing is left unclaimed at closing.
First-time buyer guideIf you’re…Your home costs more than $450,000
Your home costs more than $450,000
The federal rebate phases to zero above $450K, but the Ontario provincial rebate is separate — it phases to zero above $500K. If your home is, say, $480,000 you get no federal rebate but may still get a partial Ontario rebate. We calculate the exact number for your file.
Get my rebate amountIf you’re…You're building your own home
You're building your own home
Owner-built homes use CRA Form GST191 (not GST190). You claim the rebate yourself because there's no builder to assign it to. The 2-year window starts from the day the construction is substantially completed — not the date you moved in.
Talk to an advisorIf you’re…You're not sure if your renovation qualifies
You're not sure if your renovation qualifies
A substantial renovation must affect 90% or more of the interior (not just a kitchen or bathroom). The rebate is calculated on the fair market value of the home after the reno. Our advisors have handled many reno-rebate files and can confirm eligibility before you commit to a timeline.
Talk to an advisorBuild the full new-home picture.
GST/HST rebate
questions answered.
What is the GST/HST new housing rebate?
What is the GST/HST new housing rebate?
The GST/HST New Housing Rebate is a federal CRA program that refunds part of the GST (or federal component of the HST) you pay when you buy or build a new home in Canada. The federal portion can return up to $6,300. Provinces like Ontario add a separate provincial rebate worth up to $24,000 on the provincial HST component, for a potential combined total of $30,300 in Ontario.
How much is the GST/HST new housing rebate?
How much is the GST/HST new housing rebate?
The federal rebate equals 36% of the 5% GST paid, up to a maximum of $6,300. You get the full $6,300 on homes at or below $350,000; the rebate phases out linearly between $350,000 and $450,000, and is zero above $450,000. Ontario adds a provincial rebate of 75% of the 8% provincial HST component, capped at $24,000, which phases out between $400,000 and $500,000.
Do I get the HST rebate if I buy a new condo in Ontario?
Do I get the HST rebate if I buy a new condo in Ontario?
Yes. Ontario new condos attract the full 13% HST (5% federal + 8% provincial), and both rebate components apply if you meet the eligibility conditions — primarily that you intend the unit as your or a close family member's primary residence. Most builders credit both rebates at closing and ask you to assign them back as part of the purchase price adjustment.
How do I apply for the GST/HST new housing rebate?
How do I apply for the GST/HST new housing rebate?
Use CRA Form GST190 (with Schedule B for the Ontario component). The deadline is two years from the closing date. In practice, most builders apply the rebate directly at closing — you sign an assignment form and receive a lower net purchase price. If your builder doesn't apply it, or if you built the home yourself (use Form GST191 for self-builds), you file directly with the CRA.
Does the GST/HST new housing rebate apply above $450,000?
Does the GST/HST new housing rebate apply above $450,000?
The federal component (up to $6,300) phases out completely above $450,000 — there is no federal rebate on a home priced at $450,001 or more. The Ontario provincial component (up to $24,000) is separate and phases out between $400,000 and $500,000. A home priced at, say, $480,000 in Ontario would receive $0 federal rebate but a partial Ontario rebate.
Can my builder credit the GST/HST rebate at closing?
Can my builder credit the GST/HST rebate at closing?
Yes — and this is the most common arrangement. Builders typically reduce the purchase price by the rebate amount and ask you to sign an assignment form transferring your right to the rebate to them. They then file the claim with the CRA themselves. Review the assignment form with your lawyer before signing, and confirm the builder is applying the correct formula for your purchase price.
Does the GST/HST new housing rebate apply to substantially renovated homes?
Does the GST/HST new housing rebate apply to substantially renovated homes?
Yes, if the renovation is 'substantial' — CRA defines this as work affecting 90% or more of the interior of the existing home. A kitchen or bathroom renovation alone doesn't qualify. For substantial renovations, the rebate is calculated on the fair market value of the home after the work is complete, and you file Form GST190 within two years of the date the renovation was substantially completed.