Updated Checked by the Tax-Services.ca editorial team How we check
There isn’t one “GST rebate” for Ontario residents. Three different things get called that, and each works differently: the quarterly GST/HST credit (renamed CGEB in July 2026), the employee and partner rebate on work expenses, and the GST/HST new housing rebates. Which one you want decides everything that follows.
What do people mean by a GST rebate?
Most people asking about a GST rebate in Ontario mean the quarterly payment that low and modest income households get. It’s not a rebate of tax you paid on a particular purchase. It’s a benefit based on your family income and size, paid in instalments.
The CRA says the GST/HST credit was renamed the CGEB in July 2026, and that you don’t apply for it separately. If you file a tax return, the CRA decides if you qualify. Payments that used to include provincial or territorial amounts are now folded into the same payment. The CRA page lists up to $679 for a single person, $890 for a couple and $234 for each child under 19 for July 2026 to June 2027, and our GST/HST credit calculator estimates your own amount. Confirm the final figure in your CRA account.
To see what those maximums mean for a household, add them up. A couple with two kids under 19 tops out at $890 plus 2 times $234, which is $1,358 for the year. Most families get less than the top amount, since the benefit shrinks as income climbs, but it’s a handy ceiling.
What should you do? The practical advice is boring but it works. File your return every year, even with no income, and make sure your spouse or partner and your children are reported correctly. If you want to see what else might be coming your way, our guide to benefits and credits is a good place to browse.
Claiming back HST on work expenses
If you’re an employee who pays for work costs that your employer doesn’t repay, and you can deduct them on your return, you may also be able to claim back the GST/HST you paid on them. The CRA lists form GST370 for this, which covers employees and partners. Think of a salesperson who pays for a work phone plan or a tradesperson who buys tools.
The catch is the paperwork. You need receipts showing the tax paid, and the expense has to qualify as deductible on your return. If the HST on your claim would be small, you might decide it’s not worth the hassle.
To size it up, say a tradesperson in London, Ontario pays $1,130 for tools, tax included, and the expense qualifies. At 13% HST, the tax inside is $130 ($1,130 divided by 1.13 gives $1,000 before tax). So $130 is the most there is to claim back. Worth a form if you do it once a year, a bit thin if it’s a few bucks of tax on a small purchase.
Is a new home the big one?
Yes. This is where the real money is. On a new home you may get back part of the 5% federal GST and part of Ontario’s 8% provincial share of the 13% HST. Take a new home at $500,000 in Ontario. The HST is $65,000: $25,000 federal and $40,000 provincial.
| Part | Rule in our data | On a $500,000 home |
|---|---|---|
| Ontario new housing rebate | 75% of the 8% provincial part, up to $24,000 | $24,000 |
| Federal First-Time Home Buyers’ GST Rebate | Up to 100% of the GST, for eligible first-time buyers | $25,000 |
| Federal new housing rebate (older rule) | 36% of GST up to $6,300, phased out between $350,000 and $450,000 | $0 |
So a first-time buyer could recover up to $49,000 of the $65,000 on that example, and other buyers only the Ontario $24,000. Try your own price in the new home rebate calculator. For the wider picture of buying, the buying or selling a home page pulls the costs and taxes together.
What goes wrong with a claim
Buying a resale house? That isn’t a new housing purchase, so these rebates don’t apply. The builder often credits the rebate at closing, which is worth asking about before you sign. Ontario also has a bigger temporary rebate for agreements or construction starts from 1 April 2026 to 31 March 2027, and between $1.5 million and $1.85 million the rebate phases out, which our calculator models as a straight line. At $1.85 million and above, only the regular Ontario new housing rebate of up to $24,000 is available. Nova Scotia’s first-time buyer rebate isn’t modelled.
The tool also doesn’t model Ontario’s own first-time buyer rebate separately. Read the CRA forms GST190 and GST191 and the Ontario worksheets before you file. To see what HST you paid on a price in the first place, use the GST and HST calculator.
Another trap is the “rebate service” pitch. Some outfits will offer to chase these amounts for a cut of the money. The CGEB needs no application and the housing rebates are claimed on CRA forms, so you rarely need to pay anyone to do it.
Our sources
The benefit name and automatic filing rule come from the Canada Revenue Agency‘s GST/HST credit page. The rebate forms come from the CRA’s list of GST/HST rebates for individuals. The Ontario and federal housing rules in our data come from CRA pages on the new housing and first-time buyer rebates, checked in September 2026. We’re an independent information site with no tie to the CRA or the Ontario government.
Frequently asked questions
Do I apply for the GST/HST credit in Ontario?
No separate application. The CRA checks your eligibility from the tax return you file, and it is now paid under the new CGEB name.
Can I get HST back on work expenses?
Employees and partners may claim it on form GST370, if the expenses qualify and you kept the receipts.
How much of the HST on a new home comes back in Ontario?
In our data, Ontario returns 75% of its 8% share, up to $24,000. Federal first-time buyer relief can be added.
Is there a rebate on a resale home?
The new housing rebates are for new or substantially renovated builds, so a normal resale purchase isn't covered. Ask your lawyer what applies.
Where do I find the forms?
The CRA lists the rebate forms for individuals on its GST/HST rebates page, including GST370, GST190 and GST191.
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