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.

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

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.

Tell us your dates and we’ll tell you which applies →

Not sure which one applies to you →

The programs in detail

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.

Missed rebate claims →

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.

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

Six programs. Different rules. Different clocks.

Compare the programs

The programs in detail

Ontario Enhanced HST Rebate

First-Time Home Buyers' Rebate

Rental Property Rebate

Owner-Built Homes

Substantial Renovation

Notice of Objection

Missed one?

Not sure which one you're in?