Do I have to be a first-time buyer to claim an HST rebate in Ontario?

Not for Ontario's enhanced new housing rebate, which is open to all buyers of qualifying new homes. The first-time home buyers' rebates are separate programs with their own conditions.

Which date determines whether I qualify for an HST rebate?

It depends on the program. The enhanced rebate turns on the date the agreement of purchase and sale was signed. The rental property rebate turns on when construction began. Owner-built claims turn on construction start and substantial completion.

I already closed on my home. Is it too late to claim?

Not necessarily. Several of these programs are retroactive, and filing windows generally run from the closing or completion date rather than from the date the legislation changed.

What does a rebate claim cost?

Sproule + Associates charges a flat professional fee rather than a percentage of the rebate, quoted before the client commits and charged at filing. The initial assessment is provided at no charge.

ONTARIO GST/HST REBATES

Ontario's HST rebate on new homes went up to $130,000.

Q: My builder says I have to pay the HST and claim it back myself. Is that normal?

It has become common. The rebate framework moved faster than the CRA's administration of it, and some builders decline to carry the cost of crediting buyers at closing. The rebate is not lost, but the purchaser becomes responsible for claiming it.

Most people are still working from the old numbers. The programs changed three times in twelve months, the ceilings rose sharply, and one of them is open to every buyer — not just first-timers.

We’ve filed more than 2,500 of these claims and recovered over $65 million. Tell us your dates and we’ll tell you what you’re owed.

The enhanced rebate closes on agreements signed after March 31, 2027

2,500 claims filed · $65 million recovered · 15+ years in Excise Tax · Never a percentage of your rebate.

Which one applies to you?

The numbers changed. Most advice hasn't caught up.

Until this year, Ontario’s new housing rebate was capped at $24,000 — a limit set when $450,000 bought a house in this province, and never raised.

Three programs landed between March and June 2026:

$130,000

Ontario's enhanced rebate — the full 13% HST on new homes. All buyers. Agreements signed April 1, 2026 to March 31, 2027.

$50,000

The federal first-time home buyers' rebate — 100% of the GST, retroactive to March 20, 2025.

$80,000

Per eligible rental unit, under the enhanced rental property rebate.

A caution worth reading before you go further.

These programs don't simply add together. A buyer eligible for two of them shares a single ceiling on the provincial side rather than collecting both in full — and we regularly speak to people who've been told otherwise by a sales office, a broker, or an online calculator, and who are making purchase decisions on a number that's wrong.

If someone has quoted you a figure, it's worth checking before you commit rather than after closing.

Nobody sends you a letter about this

When a rebate is credited by your builder at closing, you never see a form and never think about it again. That’s how it’s supposed to work, and most of the time it does.

But there are now several situations where it doesn’t:

Rental properties. A builder cannot credit this rebate. Every landlord applies to the CRA directly, afterwards. There’s no prompt and no reminder.

Homes that closed before March 12, 2026. The first-time buyer rebate didn’t exist yet, so there was nothing to credit. The CRA allows a second application, within a deadline.

Builders declining to credit. The enhanced rebate arrived faster than the administration behind it. Some builders are now asking buyers to pay the HST at closing and claim it back themselves.

Owner-built homes and renovations. There was never a builder in the transaction at all.

In every one of those cases the money is recoverable and nothing happens unless someone files. That’s the work we do.

Why people bring us these

We only do this. The Excise Tax Act is the whole of this firm’s practice — not a service line inside a general accounting business. Michael Sproule has spent 15+ years dealing with the CRA on GST/HST matters specifically.

2,500 claims. $65 million recovered. These aren’t one-off files for us. We know what a reviewer looks for because we’ve seen thousands of them.

We fight denials. Filing an application is something many firms offer. Arguing a denial through the CRA’s appeals process is not. If we file your claim and it’s denied, the objection is part of the same engagement — and we’ll take on objections for claims we didn’t file.

A flat fee, never a percentage. Most firms in this business take a cut of what you recover. When the ceiling was $24,000 that was a reasonable arrangement. At $130,000 it means the fee rises every time the government raises the limit, for work that hasn’t changed. We charge a flat professional fee, quoted before you commit and charged when we file. The difference stays with you.

Michael Sproule has spent 15+ years dealing with the CRA on GST/HST matters specifically — not general accounting practice. Excise Tax is the whole of what this firm does.

Common Questions

Do I have to be a first-time buyer?

Not for Ontario’s enhanced rebate. That program is open to all buyers of qualifying new homes — move-up buyers, downsizers, anyone meeting the standard conditions. The first-time buyer programs are separate, with their own rules.

Which date determines whether I qualify?

It depends on the program, and this catches people out. The enhanced rebate turns on the date your agreement of purchase and sale was signed. The rental rebate turns on when construction began. Owner-built claims turn on construction and completion. Same-sounding programs, different clocks.

I already closed. Is it too late?

Not necessarily. Several of these programs are retroactive, and the filing windows run from your closing or completion date rather than from when the law changed. It costs nothing to have us check.

My builder says I have to pay the HST and claim it back myself. Is that normal?

It’s become common. The rebate framework moved faster than the CRA’s administration of it, and some builders won’t carry the cost of crediting buyers at closing. You haven’t lost the rebate — you’ve become the person who has to claim it.

What does it cost?

A flat professional fee rather than a percentage of your rebate, quoted on your first call and charged when we file. Your initial assessment is free, and if we don’t think you have a claim we’ll tell you at that stage.

How do I start?

Three dates settle most cases: when you signed, when you closed, and — if it’s a first-time buyer claim — when you last owned a home you lived in. Send those over and we’ll tell you where you stand.

Tell us your dates. We'll tell you what you're owed.

Free assessment, and a straight answer — including when the answer is no.

Free assessment. Flat fee, quoted upfront and charged at filing.

This site describes GST/HST housing rebate programs in general terms as of August 2026 and is not tax advice. Several of these programs are new and administrative guidance continues to develop. Eligibility depends on your specific circumstances. For CRA source material see Guide RC4028 and CRA Notice 346.

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Ontario's HST rebate on new homes went up to $130,000.

Which one applies to you?

I bought a new home

I'm a first-time buyer

I closed before March 2026

I'm a landlord or investor

I built it myself

I gutted and rebuilt

The CRA said no

I'm not sure which