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REBATE PROGRAMS

Six programs. Different rules. Different clocks.

Ontario’s GST/HST housing rebates aren’t one scheme — they’re several, with different ceilings, different qualifying dates, and different people who can claim them. Two of them overlap in ways that catch people out.

Here they are side by side.
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Compare the programs

Program Maximum Who can claim The date that governs
Ontario Enhanced New Housing Rebate Up to $130,000 All buyers of qualifying new homes Agreement of purchase and sale signed Apr 1, 2026 – Mar 31, 2027
First-Time Home Buyers' Rebate (federal + Ontario) Up to $50,000 federal, plus Ontario's provincial rebate First-time buyers only, with a four-year lookback Agreement signed on or after Mar 20, 2025
Enhanced New Residential Rental Property Rebate Up to $80,000 per unit Landlords and investors, long-term rental only When construction began
Owner-Built Home Rebate Varies with receipts and fair market value Anyone who built or had a home built on land they own When construction began and was substantially completed
Substantial Renovation Rebate Varies; enhanced relief available Anyone meeting the 90% interior test When work began and was substantially completed
Notice of Objection Recovers a denied claim Anyone assessed and denied 90 days from the date on the notice of assessment
Two things this table can’t show you.
 
The programs do not simply add together. A buyer eligible for both the enhanced rebate and the Ontario first-time buyers’ rebate shares a single ceiling on the provincial side rather than collecting both in full.
 
And the “date that governs” column matters more than it looks. Three of these run on a purchase agreement date and three on a construction date. People routinely check the wrong one and conclude they’ve missed a window they’re still inside — or the reverse.
 

The programs in detail

Ontario Enhanced HST Rebate

The full 13% HST back on qualifying new homes, up to $130,000, with no first-time buyer requirement. Closes March 31, 2027.

First-Time Home Buyers' Rebate

100% of the GST on your first new home, up to $50,000, plus Ontario’s provincial rebate. Retroactive to March 2025.

Rental Property Rebate

Up to $80,000 per eligible rental unit. Your builder cannot credit this one; every landlord files directly.

Owner-Built Homes

Recover the GST/HST paid on materials and labour. The claim is assembled from your receipts and turns on when construction began.

Substantial Renovation

A gut renovation can be treated as building a new house. The threshold is high; the claims that meet it are often never made.

Notice of Objection

A denied claim isn’t final. 90 days from the notice of assessment to object, and the door closes after that.

Missed one?

Several of these reach backwards. The first-time buyer programs are retroactive to March 2025. Rental claims surface years after closing because nothing prompts the landlord to file. Owner-built claims run from completion, not purchase.
 
If you’ve bought, built or renovated in the last few years and don’t distinctly remember filing a rebate application, it’s worth checking whether a window is still open.
 

Not sure which one you're in?

Three dates usually settle it — when you signed, when you closed, and when construction began. Which of those matters depends on which program you’re in.

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