{"id":49176,"date":"2026-04-17T10:18:55","date_gmt":"2026-04-17T14:18:55","guid":{"rendered":"https:\/\/www.millerthomson.com\/?p=49176"},"modified":"2026-04-17T10:18:57","modified_gmt":"2026-04-17T14:18:57","slug":"what-builders-should-know-update-on-gst-hst-rebates-for-residential-home-sales","status":"publish","type":"post","link":"https:\/\/www.millerthomson.com\/en\/insights\/corporate-tax\/what-builders-should-know-update-on-gst-hst-rebates-for-residential-home-sales\/","title":{"rendered":"What builders should know: Update on GST\/HST rebates for residential home sales"},"content":{"rendered":"\n<p>One way the federal and Ontario governments are addressing housing affordability pressures is through enhanced GST\/HST rebates on the purchase of new housing. This includes the federal first-time home buyers GST rebate (the \u201c<strong>Federal FTHB Rebate<\/strong>\u201d) and the recent announcements by Ontario.<\/p>\n\n\n\n<p>For residential builders, these rebates present an important opportunity. Builders should move quickly to leverage these rebates while remaining mindful of the strict eligibility rules, timing requirements, and risks associated with crediting the rebate amount against the GST\/HST payable by purchasers.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What are the recent developments and announcements?<\/h2>\n\n\n\n<p>The Federal FTHB Rebate is now in force, and an updated application form is now available. This federal rebate is available across Canada.<\/p>\n\n\n\n<p>In October 2025, the Ontario government announced its intention to mirror the Federal FTHB Rebate to also rebate the 8% provincial portion of the HST on eligible home purchases (the \u201c<strong>Ontario FTHB Rebate<\/strong>\u201d). Federal regulations are still required before this rebate is in force.<\/p>\n\n\n\n<p>On March 25, 2026, the Ontario government announced a one-year temporary enhancement of the current New Housing Rebate (the \u201c<strong>Enhanced NH Rebate<\/strong>\u201d) and the current New Residential Rental Property Rebate (the \u201c<strong>Enhanced NRRP Rebate<\/strong>\u201d). Ontario is working with the federal government on the implementation of these temporary measures.<\/p>\n\n\n\n<p>The NH Rebate and NRRP Rebate have been available for decades, but are generally limited to homes valued at $450,000 or less. In addition, Ontario separately offers a provincial HST rebate of up to $24,000 per unit, even for higher\u2011value homes, but this rebate is expected to be phased out sometime next year.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How are the rebates calculated?<\/h2>\n\n\n\n<p>The Federal FTHB Rebate:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>eliminates the GST, or the 5% federal portion of the HST, payable by a first-time home buyer on the purchase of a new home up to $1\u202fmillion, for a maximum rebate of $50,000; and<\/li>\n\n\n\n<li>provides partial relief for homes purchased for between $1\u202fmillion and $1.5\u202fmillion.<\/li>\n<\/ul>\n\n\n\n<p>The Ontario FTHB Rebate is anticipated to mirror the Federal FTHB Rebate to provide up to $80,000 of additional relief for a total combined maximum rebate of $130,000.<\/p>\n\n\n\n<p>The one-year expanded Enhanced NH Rebate and Enhanced NRRP Rebate for Ontario homes is proposed to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>remove the full 13% HST up to a maximum combined rebate of $130,000 for homes priced up to $1 million;<\/li>\n\n\n\n<li>for homes priced between $1 million and $1.5 million, continue to apply the maximum combined rebate of $130,000;<\/li>\n\n\n\n<li>where the purchase price exceeds $1.5 million but does not exceed $1.85 million, gradually reduce the combined rebate from $130,000 down to the existing $24,000; and<\/li>\n\n\n\n<li>for homes priced above $1.85 million, apply the current maximum rebate of $24,000.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">What are the eligibility criteria for the rebates?<\/h2>\n\n\n\n<p>To be eligible to claim the Federal and Ontario FTHB Rebates, several statutory conditions must be satisfied. Key requirements for new homes purchased from a builder include:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>First-time home buyer.<\/strong> The purchaser is at least 18 years old, a Canadian citizen or a permanent resident of Canada, and has not lived in a home, whether in or outside Canada, that they owned or that their spouse or common-law partner owned in the current or last 4 calendar years.<\/li>\n\n\n\n<li><strong>Occupancy.<\/strong> The purchaser is the first person to occupy the home and intends to use the home as their primary place of residence.<\/li>\n\n\n\n<li><strong>Date of agreement. <\/strong>The agreement of purchase and sale with the builder is entered into on or after March 20, 2025, and before 2031.<\/li>\n\n\n\n<li><strong>Construction milestones. <\/strong>Construction of the home begins before 2031, and the home is substantially completed before 2036.<\/li>\n<\/ol>\n\n\n\n<p>To claim the temporary Enhanced NH Rebate and Enhanced NRRP Rebate on the purchase of a new home in Ontario, there are several conditions that must be met:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Primary residence or long-term rental.<\/strong> The purchaser is the first person to occupy the home and intends to use the home as their primary place of residence <strong>or <\/strong>the home is expected to be rented out for at least a year. These are the same conditions that must be met to claim the existing NH Rebate and NRRP Rebate, respectively.<\/li>\n\n\n\n<li><strong>Date of agreement. <\/strong>The agreement of purchase and sale with the builder is entered into on or after April 1, 2026, and on or before March 31, 2027.<\/li>\n\n\n\n<li><strong>Construction milestones. <\/strong>For the Enhanced NH Rebate, construction of the home begins on or before December 31, 2028, and is substantially completed by the end of 2031. For the Enhanced NRRP Rebate, construction of the home begins on or before March 31, 2026, and is substantially completed by the end of 2029.<\/li>\n<\/ol>\n\n\n\n<p>The above-described conditions are only a brief summary and not a detailed breakdown of all the conditions that must be satisfied to claim these rebates. These rebates are also available for owner-built homes; however, those conditions are not covered in this article.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How can builders use the rebates in transactions?<\/h2>\n\n\n\n<p>A purchaser can pay the GST\/HST on closing and then apply for a relevant rebate directly from the Canada Revenue Agency.<\/p>\n\n\n\n<p>Alternatively, for the Federal FTHB Rebate and federal NH Rebate, a builder can choose to accept an application directly from a purchaser and credit the rebate amount against the GST\/HST payable, reducing the cash needed on closing. While this approach can be attractive for purchasers, it poses a potential risk for the builder. A builder can be held jointly liable to pay the rebate if the builder credited the rebate amount but knew or ought to have known the purchaser was not entitled to claim the rebate. It is expected the Ontario FTHB Rebate and Enhanced NH Rebate will mirror these mechanics.<\/p>\n\n\n\n<p>Builders should assess their own risk tolerance, prevailing local market practices, and their operational capacity to administer the rebate. Agreements should clearly address the treatment of any rebate(s) that may apply, including who is responsible for applying for it and how the risk is allocated if a credit is given but the purchaser ultimately does not qualify. Internal procedures should be developed to reduce the risk of being jointly liable to pay the rebate should the builder credit a rebate to an ineligible purchaser.<\/p>\n\n\n\n<p>Builders should proceed carefully and consider contractual protections to address construction milestones, rebate eligibility and amount, legislative changes, and potential price adjustments. Until regulations are enacted, builders should avoid crediting the Ontario FTHB Rebate and Enhanced NH Rebate. Similar to the federal NRRP Rebate, it is expected that a builder will not be able to credit the Enhanced NRRP Rebate on closing and applications will need to be made to the Canada Revenue Agency.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How to stay competitive while mitigating risk<\/h2>\n\n\n\n<p>The recent passing of the Federal FTHB Rebate, the previously announced Ontario FTHB Rebate, and recently announced temporary Enhanced NH Rebate and Enhanced NRRP Rebate for Ontario have spurred renewed energy in the housing market. However, builders should proceed with caution and are advised to seek guidance when structuring rebate-related provisions in agreements, designing internal procedures, and assessing the appropriateness of crediting the Federal FTHB Rebate, Ontario FTHB Rebate, or Enhanced NH Rebate, once enacted, against GST\/HST owing on closing.<\/p>\n\n\n\n<p>Early engagement with tax advisors in collaboration with your real estate sales and advisory teams can help identify and manage risk while ensuring compliance. For further insights and assistance, please contact a member of the Miller Thomson <a href=\"https:\/\/www.millerthomson.com\/en\/expertise\/tax\/sales-commodity-indirect-tax\/\">Sales, Commodity and Indirect Tax Group<\/a> or <a href=\"https:\/\/www.millerthomson.com\/en\/expertise\/real-estate\/\">Real Estate Group<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>One way the federal and Ontario governments are addressing housing affordability pressures is through enhanced GST\/HST rebates on the purchase of new housing. This includes the federal first-time home buyers GST rebate (the \u201cFederal FTHB Rebate\u201d) and the recent announcements by Ontario. For residential builders, these rebates present an important opportunity. Builders should move quickly [&hellip;]<\/p>\n","protected":false},"author":122,"featured_media":25762,"parent":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[551],"insight-format":[416],"class_list":["post-49176","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate-tax"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>What builders should know: Update on GST\/HST rebates for residential home sales | Miller Thomson<\/title>\n<meta name=\"description\" content=\"New federal and Ontario GST\/HST rebates can significantly reduce tax on new home purchases, but strict rules apply.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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