The 2026 HST Rebate on a New Home in Ontario, Explained

By National Homes · Published September 30, 2026

For eligible buyers and qualifying new homes, Ontario's temporary measures can provide up to $130,000 in HST relief for agreements signed from April 1, 2026 to March 31, 2027. The full 13% applies to eligible homes valued up to $1 million, and the measures are not limited to first-time buyers. That is the government measure behind the National Homes "Skip the Tax" campaign at Northshore in Burlington, DUO in Brampton and Whitehorn Woods in Mississauga, which is "for One Year Only from April 1, 2026 to March 31, 2027". *Prices reflect estimated values after rebate. Here is what the two governments have put in writing and where the offer applies with us. This is not tax advice.

What the rebate is, in the governments' words

Two measures sit under the "13%" headline. The Canada Revenue Agency describes the Ontario Enhanced New Housing Rebate as "a temporary rebate that, together with the Ontario new housing rebate, provides individuals combined relief of up to $80,000 of the 8% provincial part of the HST paid on the purchase or construction of a new or substantially renovated home valued up to $1,850,000". It applies where "the agreement of purchase and sale is entered into with the builder between April 1, 2026, and March 31, 2027".

The second, the Ontario New Home Affordability Payment, tops up the 5% federal part. The Government of Ontario's page says: "Eligible buyers could save up to $130,000 through our temporary expanded Harmonized Sales Tax (HST) relief on new or substantially renovated homes." To receive the payment, "you must first be eligible for and receive the Ontario ENHR", and "no separate Ontario application is required".

The numbers by home price

On a new home valued up to $1 million: 100% of the 8% provincial part, to a maximum of $80,000, plus up to $50,000 for the federal part. Between $1 million and $1.5 million: a flat $80,000 plus a flat $50,000. Between $1.5 million and $1.85 million: a partial rebate on both parts. Above $1.85 million: only the base Ontario new housing rebate, which the CRA caps at $24,000, and no affordability payment.

Which band a suite or townhome falls into depends on its price, and prices change, so we do not quote one here; our sales offices confirm current figures.

Who it is for, and who it is not

A separate federal program exists for first-time buyers. The Department of Finance describes a GST rebate for first-time home buyers that "eliminates the GST" on a new home up to $1 million and phases out to $1.5 million, "up to $50,000", for agreements "entered into with the builder on or after May 27, 2025 and before 2031". Under that program a first-time buyer must be "at least 18 years of age", "either a Canadian citizen or a permanent resident of Canada", and must not have lived in a home they or their spouse owned "in the calendar year or in the four preceding calendar years", and the home must be their primary place of residence.

The Ontario measures carry no first-time condition, so a move-up buyer, a household downsizing from a detached house, or a parent buying for an adult child is not excluded for having owned a home before.

The window: why the signing date matters

The Ontario rebate keys on one date: the agreement of purchase and sale, signed between April 1, 2026 and March 31, 2027. Not the occupancy date, not the closing date. That matters for a home that is already built, as our suites at Northshore and our move-in ready homes at Whitehorn Woods are; please confirm all eligibility conditions with your lawyer. An agreement signed on April 2, 2027 is under different rules.

Where Skip the Tax applies with us

Our "Skip the Tax" page states: "The HST New Housing Rebate is for One Year Only from April 1, 2026 to March 31, 2027". It offers a "FULL 13% HST Rebate on homes up to $1 million" and a tax rebate "on homes from $1 million to $1.5 million" at Northshore Condos and Towns in Burlington, DUO Condos and Towns in Brampton, and Whitehorn Woods in Mississauga. Our footnote reads, in part: "Eligibility for HST initiatives is determined by the Government of Canada and the Province of Ontario. ... Conditions apply."

Northshore is move-in ready, with finished amenities and model homes in the LaSalle neighbourhood; DUO is on Steeles Avenue West, steps from the Brampton Gateway Terminal, with move-in ready townhomes; Whitehorn Woods is in its final release, near Heartland Town Centre, with move-in ready homes among them.

How it is claimed

The CRA asks you to complete the "Consent to share information" section of your new housing rebate application form so that Ontario can pay the affordability payment, and states that "A separate rebate application is not required to claim the ONHAP." The Government of Ontario adds that if the builder paid or credited the relief to you, "the builder will submit the rebate application". How that works for your purchase with us is a question for our sales office and your lawyer before you sign, because eligibility is the governments' call, not ours.

Read more about the communities: New Condos in Burlington, Ontario: Move-In Ready at Northshore.

Sources

• Canada Revenue Agency: What is the Ontario Enhanced New Housing Rebate: canada.ca
• Government of Ontario: Ontario New Home Affordability Payment: ontario.ca/page/ontario-new-home-affordability-payment
• Department of Finance Canada: GST relief for first-time home buyers on new homes valued up to $1.5 million: canada.ca
• National Homes: Skip the Tax: nationalhomes.com/tax-relief/
• National Homes: Northshore Condos and Towns: nationalhomes.com/burlington-plains-rd/northshore-towns/
• National Homes: DUO Condos, Brampton: nationalhomes.com/brampton-steeles-avenue/
• National Homes: Whitehorn Woods, Mississauga: nationalhomes.com/mississauga-whitehorn-woods/
• National Homes: Contact and sales offices: nationalhomes.com/contact-us/

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