HST Housing Rebate

• By Mike Heddle
• Posted Monday, Jul 27, 2026 9:50 am

HST Housing Rebate

TRREB is the voice of REALTORS® at City Hall, Queen’s Park and on Parliament Hill on issues that impact the GTA and Simcoe County real estate market. As part of that work, we regularly monitor policy implementation that influences housing and real estate more broadly. We encourage you to share this information.

The Ontario Enhanced New Housing Rebate (Ontario ENHR) is now in effect, and both levels of government have updated information builders and buyers need to apply for tax relief.

What TRREB Members and Their Clients Need to Know 

In late June 2026, the Canada Revenue Agency (CRA) published guidance on the Ontario Enhanced New Housing Rebate (Ontario ENHR), along with the regulations needed to implement the program.

The publication of these regulations provides the certainty and clarity that builders, purchasers, lawyers, lenders, and sales teams have been waiting for since the enhanced rebate was announced on March 25, 2026. This is an important milestone for Ontario’s new housing market, confirming how the enhanced HST relief program will be administered and allowing new home transactions to proceed with greater confidence and reduced transaction risk.

The Ontario ENHR increases the total HST relief available to eligible purchasers of new homes. Eligible homebuyers may now qualify for up to $130,000 in combined federal and provincial HST rebates, subject to the program’s eligibility requirements. The rebate generally applies where the Agreement of Purchase and Sale is entered into between April 1, 2026, and March 31, 2027 for all home buyers, provided all eligibility requirements are met.

For clarification, eligible “first-time” buyers purchasing new homes benefit from separate eligibility rules for the GST/HST rebate program that has been in place for a few months with different timelines (retroactive to March 2025 and expires January 1, 2031). Refer to the first-time buyers’ GST/HST rebate for details of this separate program.

Rebate Amounts

According to the CRA, the enhanced rebate is structured as follows:

• Homes valued up to $1 million: Eligible purchasers can receive the full combined rebate of the 8 per cent provincial portion of the HST rebate (up to $80,000) and the 5 per cent federal part of the HST referred to as Ontario top-up (up to $50,000), for a maximum total rebate of $130,000....[READ MORE]