GST/HST New Housing Rebates (Canada — Ontario Example)

If you're buying a newly constructed, substantially renovated, or rebuilt home (including mobile or floating homes) to use as your primary residence, you may qualify for:

Federal Rebate

• Recover 36% of the GST (federal part) paid, up to a maximum of $6,300.

• This applies to fair market values of new homes up to approximately $350,000; partial rebates may still be available above that threshold.manvirbasra.com+11Canada Life+11Government of Canada+11

Provincial Rebate (Ontario)

• Recover 75% of the provincial portion of HST, up to a maximum of $24,000.

• This rebate applies whether or not you're eligible for the federal rebate, even on homes above the federal threshold.maqcpa.ca+5Government of Canada+5Government of Canada+5srjca.com+1

Eligibility Highlights

• Home must be intended as your primary place of residence.

• Applies to new builds, substantial renovations, or reconstructions, and also new mobile or floating homes.Ryan Tax Firm+14Government of Canada+14Government of Canada+14

• Resale (used) homes are not subject to HST—so no rebate applies.Government of Canada+15pbo-dpb.ca+15en.wikipedia.org+15