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ONTARIO GST/HST REBATES

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

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.
Find out what you're owed
Call 647-281-5399
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?

I bought a new home

Ontario’s enhanced rebate returns the full 13% HST on qualifying new homes — up to $130,000. No first-time buyer requirement.

I'm a first-time buyer

The full GST back on your first new home, up to $50,000, plus Ontario’s provincial rebate.

I closed before March 2026

Your builder couldn’t credit a rebate that wasn’t law yet. The CRA allows a second application — but there’s a deadline.

I'm a landlord or investor

Up to $80,000 per rental unit. Your builder cannot credit this one — every landlord claims it directly from the CRA.

I built it myself

Owner-built homes qualify. The claim runs on your receipts and your construction dates, and nobody files it but you.

I gutted and rebuilt

A substantial renovation can be treated as building a new house. The threshold is high, and the ones that meet it are often never claimed.

The CRA said no

A denial isn’t final. You have 90 days from the notice of assessment to object.

I'm not sure which

Several of these overlap, and the interactions between them are where expensive mistakes happen. Tell us three dates and we’ll sort it out.

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.
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.
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.
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.
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.
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.
Find out what you're owed
Call 647-281-5399
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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