Rebates by price for a first-time buyer
Federal rebates anywhere in Canada, and the Ontario total for an agreement signed in 2026.
| Price before tax | Regular federal rebate | With FTHB rebate | Ontario: HST left to pay |
|---|---|---|---|
| $400,000 | $3,150 | $20,000 | $0 |
| $600,000 | $0 | $30,000 | $0 |
| $800,000 | $0 | $40,000 | $0 |
| $1,000,000 | $0 | $50,000 | $0 |
| $1,200,000 | $0 | $30,000 | $26,000 |
| $1,400,000 | $0 | $10,000 | $52,000 |
How the federal rebates work
- GST/HST new housing rebate: 36% of the GST (or federal part of HST), up to $6,300, for homes up to $350,000. It shrinks to zero at $450,000.
- First-time home buyers’ rebate: 100% of the GST up to $50,000 for homes up to $1,000,000, reduced on a straight line to zero at $1,500,000. It tops up the regular rebate.
Most buyers assign the rebates to the builder, who credits them on the purchase price. Otherwise you apply to the CRA after you take ownership.
Frequently asked questions
What is the first-time home buyers’ GST rebate?
A federal rebate of up to $50,000 — the full 5% GST — on a newly built home up to $1 million, phasing out to zero at $1.5 million. It is for first-time buyers who sign an agreement of purchase and sale on or after March 20, 2025 and before 2031, and will live in the home.
Who counts as a first-time home buyer?
You must be 18 or older, a Canadian citizen or permanent resident, and not have lived in a home owned by you or your spouse or common-law partner in the current year or the previous four years.
Can I get both the new housing rebate and the FTHB rebate?
The FTHB rebate tops up the regular GST/HST new housing rebate. Together they can’t exceed $50,000 of federal tax.
What rebates are there in Ontario?
The Ontario new housing rebate (75% of the 8% provincial part, up to $24,000); a first-time buyer rebate of up to $80,000 of the provincial part; and for agreements signed April 1, 2026 to March 31, 2027, an enhanced rebate open to all eligible buyers plus a payment covering the federal part — so a new home up to $1 million can have no HST at all.
Do resale homes get these rebates?
No. Resale (used) homes are exempt from GST/HST, so there is no tax to rebate. These rebates are for new or substantially renovated homes.
Related tools
Sources
Checked against these official sources on . How we calculate
- RC4028 GST/HST New Housing Rebate — Canada Revenue Agency
- First-time home buyers' (FTHB) GST/HST rebate — Canada Revenue Agency
- GST/HST Notice 346 — Ontario enhanced new housing rebate — Canada Revenue Agency