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HST Rebates

Estimate your HST on a new-build home

Ontario's new housing rebate can knock up to $30,000 off your HST bill on a new construction purchase. Here's what to expect.

Your purchase

Total HST (13%)
$110,500
5% federal + 8% provincial
Federal rebate
− $0
Phases out above $450K
Ontario rebate
− $24,000
75% of Ontario portion (max $24,000)
Total rebates
$24,000
Assigned to the builder at closing
Net HST after rebates
$86,500
What you actually pay

Eligibility checklist

  • New construction or substantially renovated
  • Primary residence for you or a qualifying relative
  • Purchase price $450,000 or less (for full federal rebate)
  • Purchased directly from the builder
When HST applies

HST is charged on brand-new construction and on homes that have been substantially renovated (more than 90% gutted). Purchases directly from a builder almost always include HST.

When it doesn't

Resale homes, transfers between family members, and most owner-occupied properties that are simply being resold are HST-exempt. You'll still pay HST on related services like legal fees.

Assigning the rebate

Most buyers of new homes assign the rebate to the builder — the builder handles the paperwork, and the price quoted to you already reflects the rebate. Confirm this with your builder in writing.

Investment properties

If you're buying new as an investment to rent out, you can't claim the new housing rebate — but you may qualify for the New Residential Rental Property rebate instead. Talk to your accountant.