Short answer The Ontario enhanced new housing rebate is a temporary HST rebate for new homes in Ontario. If you sign with a builder between April 1, 2026 and March 31, 2027 and the home will be your primary residence, you can get back up to $80,000 of the provincial HST. Ontario's matching payment adds up to $50,000, for $130,000 total.
In this guide
- What is the Ontario enhanced new housing rebate?
- Who qualifies?
- How much can you get, and what are the price limits?
- When do you have to sign your agreement?
- Does the builder credit it, or do you apply yourself?
- Can you combine it with the first-time home buyers' rebate?
- What about owner-built homes and rentals?
- Key dates and numbers
- FAQ
What is the Ontario enhanced new housing rebate?
The Ontario enhanced new housing rebate (ENHR) is a one-year top-up to Ontario's existing new housing rebate. Together they refund up to 100% of the 8% provincial part of the 13% HST on a new or substantially renovated home, to a maximum of $80,000. The Canada Revenue Agency (CRA) runs it. Before this change, the Ontario rebate topped out at $24,000.
The 8% provincial part and the 5% federal top-up (ONHAP)
HST in Ontario has two parts: 8% provincial and 5% federal. The ENHR covers the 8%. A second program, the Ontario New Home Affordability Payment (ONHAP), covers the 5%, up to $50,000. Ontario pays the ONHAP, not the CRA, but you don't fill out a separate form. You tick a consent box on the CRA rebate form and the CRA passes your details to Ontario.
On a home of $1 million or less, the two together cover the full 13% HST. That is where the "$130,000 HST rebate" headline comes from: $80,000 + $50,000.
Who qualifies?
You qualify for the Ontario enhanced new housing rebate if you are an individual buying a new or substantially renovated home in Ontario as your own, or a relation's, primary place of residence, and you meet the signing window and price limits below. Corporations and partnerships can't claim it.
The home can be a house, semi, townhouse, condo unit, duplex, co-op share, mobile home or floating home. The ENHR follows the same basic rules as the existing Ontario new housing rebate, plus its own dates and price cap.
Primary residence
The home must be bought for you or a "relation" to live in permanently. A relation means a parent, child, sibling, spouse or common-law partner (including a former one), or an in-law. The CRA can ask for proof you moved in. A pre-construction condo bought to rent out or flip doesn't qualify for this rebate.
Not limited to first-time buyers
The ENHR and ONHAP are open to all eligible buyers, not only first-time buyers. If you already own a home and are buying a new build to move into, you can still qualify. First-time buyers have a separate rebate, covered below.
How much can you get, and what are the price limits?
How much you get depends on the price of the home. Up to $1 million, the ENHR and ONHAP together cover all 13% HST. Between $1 million and $1.5 million, you get a flat $130,000. Between $1.5 million and $1.85 million the relief shrinks. At $1.85 million or more, only the old $24,000 Ontario rebate applies.
Table by price band (for agreements signed April 1, 2026 to March 31, 2027)
| Home price (before HST) | Ontario ENHR (8% part) | ONHAP (5% part) | Combined maximum |
|---|---|---|---|
| Up to $1,000,000 | 100% of the 8% paid | 100% of the 5% paid | Full 13% (up to $130,000) |
| Over $1M to $1.5M | Flat $80,000 | Flat $50,000 | $130,000 |
| Over $1.5M, under $1.85M | Partial, reducing | Partial, reducing | Less than $130,000 [verify exact formula] |
| $1.85M or more | None (only the regular Ontario rebate, up to $24,000) | None | $24,000 |
Worked example (illustration only, round numbers). A buyer signs in June 2026 for a new townhouse at $900,000 before tax, to live in. The HST is $117,000: $72,000 provincial and $45,000 federal. The ENHR covers the full $72,000. The ONHAP covers the full $45,000. Net HST on the home: $0. The same buyer at $1,200,000 would pay $156,000 in HST and get back the flat $130,000.
When do you have to sign your agreement?
You must sign your agreement of purchase and sale with the builder between April 1, 2026 and March 31, 2027. The signing date is what counts, not your closing date. Construction must start by December 31, 2028 and be substantially complete by December 31, 2031.
Two traps catch buyers:
- Signed before April 1, 2026? An agreement signed earlier and later amended or assigned is treated as signed before April 1, 2026, so it doesn't qualify. Cancelling and re-signing with the same builder, mainly to get the rebate, doesn't work either.
- Bought on assignment? Both the original agreement and the assignment must fall inside the window.
Key dates
| Date | What happens |
|---|---|
| April 1, 2026 | Signing window opens |
| March 31, 2027 | Last day to sign with a builder (or start building, if owner-built) |
| December 31, 2028 | Construction must have started (builder homes) |
| December 31, 2031 | Construction substantially complete (builder homes) |
| December 31, 2032 | HST must be payable on your purchase |
Last reviewed: October 28, 2026.
Does the builder credit it, or do you apply yourself?
Usually the builder credits it. Most Ontario builders take the rebates off what you owe on closing, and you assign the rebates to them by signing CRA forms. If your builder doesn't credit it, you apply to the CRA yourself within two years of closing.
Assignment on closing
- Around closing, you sign Form GST190 (GST/HST New Housing Rebate Application for Houses Purchased from a Builder) and Form RC7190-ON (GST190 Ontario Rebate Schedule), usually with your lawyer.
- You and the builder each complete the ONHAP consent section so the CRA can share your details with Ontario.
- The builder credits the rebate amounts on your statement of adjustments.
- The builder files the forms with its HST return and collects the money from the CRA, and the ONHAP from Ontario.
If the builder doesn't credit you, you file GST190 and RC7190-ON directly with the CRA. The deadline is two years from the date ownership transfers to you. The CRA assesses the ENHR; Ontario then pays the ONHAP separately.
Clawback risk
A credit at closing isn't final. If the CRA later decides you weren't entitled (for example, nobody in your family moved in), you and the builder are jointly liable to repay it. Builder agreements often say the buyer pays the builder back. Before signing, read the HST clause in your agreement and keep proof you moved in. If the CRA questions a claim, see our guide to a CRA new housing rebate review.
Can you combine it with the first-time home buyers' rebate?
Yes, but not to get more than the HST you paid. First-time buyers may also qualify for the federal first-time home buyers' (FTHB) GST/HST rebate (up to $50,000 on the 5% part) and the Ontario FTHB rebate (up to $80,000 on the 8% part). The rebates fill the same buckets, so the total stays capped.
How they fit together:
- Federal 5% part: if you qualify for the federal FTHB rebate, you must claim it first. The ONHAP then covers whatever part of the 5% the FTHB rebate didn't.
- Provincial 8% part: you can claim the ENHR, the Ontario FTHB rebate, or both. All Ontario rebates together can't exceed $80,000 or the 8% HST actually paid.
The FTHB rebates have a much longer window (agreements signed on or after March 20, 2025 and before 2031) and stricter conditions: you must be at least 18, a Canadian citizen or permanent resident, the first person to live in the home, and not have lived in a home owned by you or your spouse in the current year or the previous four. Read our guide to the new build GST rebate for first-time buyers.
What about owner-built homes and rentals?
Owner-built homes qualify. If you build or substantially renovate your own home (or hire a contractor), construction must begin between April 1, 2026 and March 31, 2027 and be substantially complete before 2030. The home's fair market value at completion must be under $1.85 million. You claim on Form GST191 and Form RC7191-ON; a contractor can't credit it to you.
Rentals don't get the ENHR. It is only for a primary residence. Ontario has a separate enhanced rebate for new residential rental property (ENRRPR), and Ontario says the ONHAP is also tied to it. Landlords apply to the CRA directly. CRA guidance on the rental version was still due as of this review [verify before publishing], so check with us before buying a unit to rent.
Key dates and numbers
| Item | 2026 figure |
|---|---|
| HST rate in Ontario | 13% (8% provincial + 5% federal) |
| Signing window (builder homes) | April 1, 2026 to March 31, 2027 |
| Construction start window (owner-built) | April 1, 2026 to March 31, 2027 |
| Ontario ENHR + Ontario rebate, maximum | $80,000 |
| ONHAP maximum | $50,000 |
| Combined maximum | $130,000 |
| Full relief up to | $1,000,000 |
| Flat $130,000 band | Over $1M to $1.5M |
| No ENHR or ONHAP at | $1,850,000 or more |
| Regular Ontario new housing rebate | 75% of the 8% part, up to $24,000, no price cap |
| Regular federal new housing rebate | 36% of the 5% part, up to $6,300; reduced from $350,000, nil at $450,000 |
| Federal FTHB rebate | Up to $50,000; full to $1M, reduced to nil at $1.5M |
| Deadline to apply yourself (builder home) | 2 years from ownership transfer |
Last reviewed: October 28, 2026. Check every January and whenever the CRA updates Notice 346.
What we see with clients [OWNER: add a real anonymised example — e.g. a buyer whose statement of adjustments did or didn't show the ENHR/ONHAP credit. Leave this box out rather than invent one.]
FAQ
I signed my agreement in January 2026. Do I get the $130,000? No. The Ontario enhanced new housing rebate needs an agreement signed on or after April 1, 2026, and amending an older agreement doesn't change that. You may still get the regular Ontario rebate (up to $24,000) and, if you are a first-time buyer, the FTHB rebates.
Is the $130,000 paid to me as a cheque? Usually not. Most builders credit the ENHR and ONHAP as a reduction on closing, so you see it on the statement of adjustments. If the builder doesn't credit it, the CRA pays the ENHR and Ontario pays the ONHAP separately after you apply.
Does the price include HST? No. The $1 million, $1.5 million and $1.85 million limits are measured on the price before tax. For a home bought on assignment, the assignment price is added in.
Can I buy a new condo for my parents? Yes, if a parent or other relation will live in it as their primary place of residence. The CRA may ask for proof that they moved in.
What happens to the regular $24,000 Ontario rebate after March 2027? Ontario's 2026 budget proposed ending the existing Ontario new housing rebate after the enhanced period, with transition details promised in the fall 2026 economic statement [verify]. Until those details are out, assume the timing of your signing matters a lot.
Every situation is different. This is general information, not advice for your file.
Sources
- Canada Revenue Agency, GST/HST Notice 346, Ontario Enhanced New Housing Rebate (August 2026)
- Canada Revenue Agency, What is the Ontario ENHR
- Canada Revenue Agency, Guide RC4028, GST/HST New Housing Rebate
- Canada Revenue Agency, GST/HST new housing rebate
- Canada Revenue Agency, First-time home buyers' (FTHB) GST/HST rebate
- Government of Ontario, The Ontario New Home Affordability Payment (September 2026)
- Government of Ontario, Ontario Expanding HST Rebate to Lower the Cost of New Homes in Partnership with the Federal Government
Buying a new build in the 2026–27 window? We'll check your agreement's HST clause and the rebate figures on your statement of adjustments before you close. [Book a free 15-minute call]
Related
- HST new housing rebate help in Ontario
- New build GST rebate first-time buyer
- CRA new housing rebate review
