HST Rebate · Ontario

Ontario HST New Housing Rebate Calculator

Federal + Ontario portions of the New Housing HST rebate for new-build and pre-construction purchases.

Your New Home Purchase

Inputs

$

Ontario New Housing HST Rebate

Applies to new-build homes and condos where you or a close relation will live in the property. Not applicable to resale, investment properties, or short-term rentals.

Total HST Rebate

$24,000

Federal + Ontario portions combined

Net HST You Pay

$54,000

After rebates · Home total: $654,000

Rebate breakdown

Where each rebate comes from

Price before HST$600,000
Full HST (13%)$78,000
Federal rebate (36% of 5% GST, phased out over $450k)− $0
Ontario rebate (75% of 8% provincial, capped at $24k)− $24,000
Total rebate− $24,000
Net HST payable$54,000
Total home cost (with HST)$654,000

Important nuance

Most builders include the HST rebate in their advertised price — meaning the price you see is already NET of the rebate the builder claims on your behalf. If you buy pre-construction as an INVESTMENT (renting it out short- or long-term), you may lose eligibility and owe the rebate back. Talk to a real estate lawyer before signing an Agreement of Purchase and Sale on a pre-con unit you don't plan to live in.

These numbers are a good estimate. A licensed IndiBrick advisor will tune them against your actual file and current lender rates.

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Nitish Gupta

Personally reviewed by

Nitish Gupta

Co-Founder · Mortgage Agent Level 1

FSRA #128306+ yrsEnglish · Hindi · Punjabi

I personally review every purchase + renewal files, business development and respond within 2 business hours.

Questions you probably have

When does the HST rebate apply?+

To new-build homes and condos (including pre-construction) where you or a close relation (spouse, child, parent, grandparent) will occupy the property as principal residence. Not for resale homes (no HST charged on resale) and not for investment purchases where you'll rent to third parties.

Do I claim the rebate or does the builder?+

Most builders claim the rebate on your behalf and reflect the NET-of-rebate price in your Agreement of Purchase and Sale. In that case, the advertised price already assumes you'll qualify for the rebate. If you don't qualify (e.g., you buy as an investor), the builder can back-charge you for the amount they credited — which surprises many first-time investors.

What if I buy pre-construction as a rental?+

You may still qualify for a partial rebate under the New Residential Rental Property (NRRP) rebate — but the timing and process are different. You typically pay the full HST at closing, then apply to CRA for the rebate after your first tenant moves in. Cash-flow implication: you need enough cash at closing to cover the full HST, then wait for the CRA refund.

What is the maximum rebate?+

Federal: max $6,300 (36% of 5% GST on the first $350k, phased out fully above $450k). Provincial (Ontario): max $24,000 (75% of the 8% provincial HST portion, capped at that dollar amount). Combined maximum: $30,300 — reached on new-build homes priced at $500,000+ pre-HST.

Real numbers, real broker.

The math above is a good estimate — a licensed IndiBrick advisor will tune it against your file and current lender rates.

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FSRA-licensed · Response within 2 business hours

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