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GST/HST new housing rebate - Ontario
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GST/HST new housing rebate

GST/HST rebate for eligible new homes
Last Update: April 27, 2026
Funding available
$ 24,000
Timeline
  • Receipt of requests is now closed
Location
Ontario

Overview

The rebate lets eligible individuals recover part of the GST or federal part of the HST paid on a new or substantially renovated home. It applies to houses purchased from a builder, owner-built homes, mobile homes, floating homes, co-operative housing shares, and certain Ontario rebates.
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Opportunity Score
Moderate potential, but conditions must align.

At a glance

Funding available

Financing goals
  • Ensure financial sustainability
Eligible Funding
  • Maximum amount : 24,000 $
Timeline
  • Receipt of requests is now closed

Eligible candidates

Eligible Industries
  • Real estate and rental and leasing
Location
  • Ontario
Legal structures
  • Sole proprietorship
Annual revenue
  • All revenue ranges
Organisation size
  • All organization sizes
Audience
  • Canadians

Next Steps

1
Determine your project
2
Validate your eligibility

Activities funded

  • Purchase of a new or substantially renovated home from a builder
  • Construction or major renovation of an owner-built home
  • Purchase or renovation of a new mobile home or floating home
  • Purchase of co-operative housing shares for a qualifying residence

Documents Needed

  • Completed rebate application form
  • Construction summary worksheet, for owner-built homes
  • Ontario rebate schedule, if claiming the Ontario portion
  • Original invoices and supporting documents
  • Proof of occupancy, if requested

Eligibility

Who is eligible?

  • Individuals
  • Home buyers
  • Owner-builders
  • Co-operative housing buyers

Who is not eligible

  • Corporations
  • Partnerships

Eligible expenses

  • GST or federal part of HST paid on eligible housing purchases or construction
  • Ontario provincial part of HST, where applicable

Eligible geographic areas

  • Canada
  • Ontario, for the provincial portion

Processing and Agreement

  • Application is reviewed after receipt by the CRA
  • An assessment notice is issued by mail or through My Business Account
  • Tax refunds may be held until required returns are filed

Contacts

Frequently Asked Questions about the GST/HST new housing rebate Program

Here are answers to the most common questions about the GST/HST new housing rebate. This section explains what the program is, how much funding is available, eligibility requirements, application deadlines, and other important details to help you determine if this grant is right for your business.

What is the GST/HST new housing rebate?

The rebate lets eligible individuals recover part of the GST or federal part of the HST paid on a new or substantially renovated home. It applies to houses purchased from a builder, owner-built homes, mobile homes, floating homes, co-operative housing shares, and certain Ontario rebates.

How much funding can be received?

GST/HST new housing rebate Funds up to $24,000 of admissible expenses.

Who is eligible for the GST/HST new housing rebate program?

To be eligible for the GST/HST new housing rebate program, you must: Individual applicant only Primary residence use New or renovated home

What expenses are eligible under GST/HST new housing rebate?

Purchase of a new or substantially renovated home from a builder Construction or major renovation of an owner-built home Purchase or renovation of a new mobile home or floating home Purchase of co-operative housing shares for a qualifying residence

Who can I contact for more information about the GST/HST new housing rebate?

You can contact Canada Revenue Agency (CRA) by email at none or by phone at 1‑800‑959‑8296.

Where is the GST/HST new housing rebate available?

The GST/HST new housing rebate program is available the province of Ontario.

Is the GST/HST new housing rebate a grant, loan, or tax credit?

GST/HST new housing rebate is a Tax Credits