On a $600,000 new home in Ontario, HST comes to $78,000, and the rebates take back $24,000 of it, or $54,000 for a first-time buyer. Enter a price, choose the province and tick the boxes that fit. The result splits into the federal share, the Ontario share and the tax left to pay.
Which rebates can you claim?
The calculator combines three programs. The federal first-time home buyers’ GST rebate returns the 5% federal tax in full, up to $50,000, on agreements dated 20 March 2025 or later and before 2031. The older federal new housing rebate gives 36% of the GST, capped at $6,300. Ontario adds its own rebate of 75% of the 8% provincial part, capped at $24,000.
The two federal rebates don’t stack. The calculator takes whichever is larger. For the first-time one, the CRA’s page on the first-time home buyers’ GST/HST rebate says the rebate is up to 100% for homes valued at $1 million or less, then shrinks until it disappears at $1.5 million.
How does the price change the rebate?
| Home price | Federal first-time buyer rebate | Old federal rebate |
|---|---|---|
| $350,000 or less | All the GST, up to $50,000 | $6,300 (36% of the GST) |
| $450,000 | All the GST | None |
| $1,000,000 | $50,000, the whole GST | None |
| $1,250,000 | Capped at $25,000 | None |
| $1,500,000 and up | None | None |
What do the numbers look like on a real price?
Start with the default, $600,000 in Ontario with the first-time box left empty. The HST is $78,000. The old federal rebate has faded to zero at that price, and Ontario refunds $24,000, so you’re left to pay $54,000. Tick the first-time box and you’ll see the federal rebate become $30,000, the whole GST. Rebates then total $54,000, and $24,000 is left to pay.
The Ontario enhanced rebate changes things for agreements or construction starts between 1 April 2026 and 31 March 2027. On an $800,000 home the Ontario rebate jumps from $24,000 to $64,000, the whole 8% provincial part. A first-time buyer would then pay no tax at all, since the federal rebate covers the $40,000 of GST.
Take Nadia, who is buying a $450,000 condo from a builder in Ottawa and is a first-time buyer. The HST is $58,500. The federal rebate returns the $22,500 of GST, the ordinary Ontario rebate takes the $24,000 cap, and she’s left with $12,000. Under the enhanced Ontario rebate the provincial part comes back in full, $36,000, and the bill drops to zero.
British Columbia has no HST. A $600,000 home there carries $30,000 of GST, and a first-time buyer gets it all back. The 7% PST, $42,000 here, isn’t part of any rebate.
Where is the estimate rough?
The old federal rebate falls to zero at $450,000. Between $350,000 and $450,000 the calculator draws a straight line, and that’s its own assumption. The Ontario enhanced rebate between $1,500,000 and $1,850,000 is a straight line too. If your price falls in either range, treat the result as a ballpark, and ask the builder for their own figures before you count on the saving at closing, since a few thousand dollars can hang on it.
Two things aren’t modelled. One is Ontario’s separate first-time buyer rebate. The other is the Nova Scotia first-time buyer rebate, since its current status is unclear. Rental use, a major renovation and the new residential rental rebate follow other rules.
How do you actually get the money back?
You claim it on a form, GST190 for a home bought from a builder or GST191 for one you built yourself, and the CRA’s window is two years from taking ownership or finishing construction. Most buyers never touch that paperwork:
Builders can credit the FTHB GST/HST rebate in the same manner as the existing GST/HST new housing rebate when ownership of the home is transferred to you.
First-time buyers can save more on new homes, CRA tax tip, canada.ca
So if you assign the rebate to your builder, it usually shows up as a credit on your closing statement.
What else does a new build cost?
Tax isn’t the only extra. Land transfer tax comes on top, and the land transfer tax calculator shows it. To see the full sales tax on any price, use the GST and HST calculator. Did the builder quote a price with tax already in it? The reverse HST calculator gives the price before tax to enter here.
Our sources
The federal rules come from the two federal pages on the new housing rebate and the first-time buyer rebate, the second dated 16 June 2026. Ontario’s 75% share, the $24,000 cap and the enhanced rebate figures come from Ontario’s program pages. Claims go on CRA forms. We’re an independent site, and no government body is behind it.
About this calculator
- What it does
- Estimate the federal and Ontario rebates on the GST or HST paid on a new home, including the first-time buyer rebate.
- Category
- Sales Tax
- Last checked
- September 30, 2026
- Result type
- Estimate for information only, not tax advice.
Frequently asked questions
What rebate does a $600,000 home in Ontario get?
Ontario returns $24,000. A first-time buyer also gets $30,000 federally, so $54,000 in all against $78,000 of HST.
Can I add the federal rebates together?
No. The calculator uses whichever is larger, the older 36% rebate or the first-time buyer rebate.
Who counts as a first-time buyer?
In the calculator's terms, a citizen or permanent resident who hasn't lived in a home in the last four years.
Is PST rebated too?
No. Provincial sales tax in British Columbia or Saskatchewan isn't part of these rebates.
Who gets the money?
You can claim it yourself, or assign it to the builder so it's credited against the price at closing.
Sources and updates
Updated: . How we check rates · Editorial team · Updates