Watch: Ontario's temporary new-home relief explained
This short video explains why some builder prices reflect rebates and what buyers should check before signing an agreement.
Estimate the combined Ontario new housing rebate and Ontario New Home Affordability Payment for a qualifying new home. Potential relief can reach $130,000, but eligibility and actual amounts depend on the buyer, property and agreement.
Rules reviewed September 23, 2026. Calculator use does not require contact information.
Buying a new home and land from the same builder in Ontario for your primary residence? Estimate the potential combined relief using a price with no rebates already deducted. No contact details are needed.
Select the price details and purchase type to see an estimate. If the pricing is unclear, I can help you understand the builder's price.
This calculator provides an estimate only and is not accounting, tax or legal advice. Eligibility and actual rebate amounts depend on your circumstances and purchase agreement. Confirm with a qualified accountant before relying on this estimate.
I am a real estate broker, not an accountant. I can help you understand builder pricing and find suitable homes. I do not provide accounting, tax or legal advice or confirm rebate eligibility. Confirm your eligibility and rebate amount with a qualified accountant.
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The estimate covers a qualifying purchase of a new home and land from the same builder. It assumes the home is the primary residence of you or a qualifying relation and the first occupancy and other new housing rebate conditions are met.
Construction must begin by December 31, 2028 and the home must be substantially completed by December 31, 2031. HST must become payable by December 31, 2032. Assignments, amended agreements, leased land and owner-built or rental properties need a separate review.
Federal housing rebates, including any first-time buyer rebate, reduce the ONHAP payment. They are included in this combined estimate and cannot be added again. Relief already credited by the builder cannot be deducted twice. Actual payment or credit arrangements depend on your agreement.
Rules checked September 23, 2026. Sources: CRA relief amounts, CRA eligibility, CRA calculation schedule and CRA Notice 346.
This short video explains why some builder prices reflect rebates and what buyers should check before signing an agreement.
Ontario's current new-home HST relief is larger than what has historically been available. Two components can combine for qualifying purchases.
For qualifying purchasers and properties, the combined provincial and federal relief may reach up to $130,000. Not every buyer or every home will qualify for the full amount.
| New-home value before HST | Potential Combined Relief |
|---|---|
| Up to $1,500,000 | Up to $130,000 (subject to eligibility) |
| $1,500,001 to $1,850,000 | Phases down |
| $1,850,000 and above | No enhanced Ontario rebate. The standard Ontario rebate may still provide up to $24,000. |
Ontario introduced time-limited measures that significantly increase the provincial HST relief available on qualifying new homes. The provincial component can reach up to $80,000 depending on the purchase price and eligibility. First-time buyer status is generally not a requirement for the Ontario portion.
For buyers who are eligible for and receive the enhanced Ontario rebate, ONHAP provides a top-up equivalent to up to the 5% federal portion of HST on the purchase. No separate provincial application is required. ONHAP is delivered through the CRA application process for the enhanced rebate.
Where a buyer qualifies for both the enhanced rebate and Ontario's first-time home buyers' rebate, the total of all rebates on the 8% provincial portion of HST cannot exceed $80,000.
These figures represent potential maximums under current program rules and are not a guarantee of what you will receive. Eligibility depends on individual circumstances, the property and the terms of your agreement.
Read CRA Notice 346 for detailed program guidance.
I am not a tax professional. Confirm your eligibility and applicable rebate amounts with a qualified accountant before making any purchasing decision.
| Purchase price | HST relief reflected | What it would have cost |
|---|---|---|
| $1,517,900 | $130,000 | $1,647,900 |
| $1,340,000 | $130,000 | $1,470,000 |
| $1,061,784 | $130,000 | $1,191,784 |
| $847,500 | $110,175 | $957,675 |
| $772,900 | $100,477 | $873,377 |
| $535,000 | $69,550 | $604,550 |
These are firm agreements on new construction homes, most of which are currently being built. The relief was reflected in the price the buyer paid rather than received as a separate payment. That lower price on the agreement of purchase and sale helps meaningfully with affordability and mortgage approvals. The current published agreement window ends March 31, 2027.
The relief is capped at $130,000, which is why the first three examples show the same amount across a wide range of prices.
Individual amounts depend on the home, the buyer and the terms of the agreement. These are examples of actual transactions and are not a guarantee of what anyone else will receive.
The enhanced HST relief available right now is not a permanent change to the way new homes are taxed in Canada.
The enhanced relief applies only to qualifying transactions that meet the published agreement and construction dates. The standard Ontario new housing rebate may still provide up to $24,000 when the temporary enhanced rebate is unavailable.
Pricing of new construction homes is set by individual builders and varies by development. Confirm current pricing and how it is structured directly with your builder before making any purchasing decision.
The programs described on this page apply to newly built homes purchased from a builder, homes purchased before construction is complete, and in some cases, substantially renovated homes. Resale homes are not eligible.
For the Ontario enhanced new housing rebate described here, the home must be intended as the primary residence of you or a qualifying relation. Rental properties follow separate rebate rules and are not estimated by this calculator.
For the enhanced temporary relief, your agreement of purchase and sale must be signed on or after April 1, 2026 and on or before March 31, 2027. If you are still searching, there is time. If you delay past March 31, 2027, the temporary enhanced relief will not apply.
For a new home purchased from a builder, construction must begin on or before December 31, 2028 and the home must be substantially completed on or before December 31, 2031.
For an owner-built home, construction must begin within the same April 1, 2026 to March 31, 2027 window and be substantially completed on or before December 31, 2029.
Source: CRA eligibility criteria.
Different programs have different eligibility rules. What applies to your purchase depends on the program, the property, the agreement date, your residency intentions and other factors. A qualified tax professional can confirm what you may qualify for.
Use the form below if you want help understanding builder pricing or finding suitable new homes. A qualified accountant should confirm rebate eligibility and amounts.
This page was reviewed against current CRA material on September 23, 2026. Government guidance controls if it differs from this summary.
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