New Housing Rebate Calculator
Estimate your GST/HST new housing rebate for newly built or substantially renovated homes in Canada. Covers federal and provincial rebates.
⚠️ Federal rebate is reduced for homes between $350,000 and $450,000. No federal rebate above $450,000.
Federal Rebate = 36% × GST paid (max $6,300), phased out between $350k–$450k FMV
How to Use This Calculator
Enter Purchase Price
Type the total purchase price (or fair market value) of the new or substantially renovated home.
Select Province
Choose your province to include any applicable provincial HST rebate on top of the federal GST rebate.
Choose Home Type
Select whether this is a new construction or a substantial renovation — both qualify for the rebate.
Review Your Rebate
See the full breakdown: federal rebate, provincial rebate, total savings, and your effective tax rate after the rebate.
Who Qualifies for the GST/HST New Housing Rebate?
You may qualify if you purchased a newly built home, built your own home, or substantially renovated an existing home in Canada. The home must be your primary residence (or a close relative's). Substantial renovation means at least 90% of the interior was removed or replaced. Both individuals and co-purchasers can apply, but the rebate is per property, not per buyer.
Federal GST Rebate Rules
The federal rebate equals 36% of the GST (or federal portion of HST) paid on the home. The maximum federal rebate is $6,300. For homes with a fair market value (FMV) of $350,000 or less, you receive the full rebate. Between $350,000 and $450,000, the rebate decreases linearly. Above $450,000 FMV, no federal rebate is available. This applies to the 5% federal portion of the tax only.
Provincial HST Rebate Programs
Ontario offers the largest provincial rebate: 75% of the provincial portion of HST (8%), up to $24,000. Unlike the federal rebate, Ontario's provincial rebate has no FMV cap — it's available at any home price. Nova Scotia offers 18.75% of the provincial HST (10%), up to $3,000. British Columbia and other GST-only provinces do not charge provincial HST on homes, so only the federal rebate applies.
How the Rebate Calculation Works
The calculator determines your rebate in three steps: (1) Calculate the GST or federal HST paid on your purchase price; (2) Apply the 36% federal rebate rate with the $350k–$450k phase-out; (3) Add any applicable provincial rebate. For a $400,000 home in Ontario, you'd pay $20,000 in GST (5%) plus $32,000 in provincial HST (8%). The federal rebate would be $3,150 (phased-out) and the Ontario rebate $24,000, for a total rebate of $27,150.
How to Apply for the Rebate
File using CRA Form GST190 (purchased from a builder) or Form GST191 (owner-built homes). If buying from a builder, many builders credit the rebate at closing — reducing your purchase price. For owner-built homes, you have two years from when the home is substantially complete and occupied to file. You can submit online through My Account for Individuals or by mail to the nearest tax centre.
Common Rebate Mistakes to Avoid
Missing the two-year deadline is the most common mistake for owner-built homes. Other pitfalls: claiming the rebate on a rental property (separate rules apply via Form GST524), forgetting that the FMV for rebate purposes is the value when the home is substantially complete (not the lot purchase price), and not realizing that assignment sales may have different rebate rules. Always confirm your eligibility before closing.
GST/HST New Housing Rebate FAQ
Q1.What is the maximum GST/HST new housing rebate in Canada?
The maximum federal GST rebate is $6,300. In Ontario, you can also receive up to $24,000 in provincial HST rebate, for a combined maximum of $30,300. In Nova Scotia, the provincial rebate adds up to $3,000.
Q2.Is there a price limit for the housing rebate?
For the federal rebate, yes. Full rebate is available for homes valued at $350,000 or less. It phases out linearly between $350,000 and $450,000. No federal rebate above $450,000. Ontario's provincial rebate has no price cap.
Q3.Can I get the rebate on a rental property?
The new housing rebate is for primary residences. For new rental properties, a separate GST/HST New Residential Rental Property Rebate is available using CRA Form GST524. The eligibility rules and amounts differ.
Q4.When do I receive the rebate?
If buying from a builder, the rebate is often credited at closing, reducing your total cost. For owner-built homes, you apply after occupancy and the CRA processes the rebate — typically within 4–8 weeks once approved.
Q5.What counts as a 'substantial renovation'?
The CRA defines substantial renovation as removing or replacing at least 90% of the interior of an existing home (excluding structural elements). This includes walls, floors, ceilings, kitchen, and bathrooms. Minor cosmetic updates do not qualify.
Q6.Does the rebate apply to condos and townhouses?
Yes. The rebate applies to all new or substantially renovated residential properties: detached homes, semi-detached, townhouses, condos, duplexes, mobile homes, and floating homes — as long as they're used as a primary residence.
Q7.Can I use this calculator for the enhanced 2025 first-time buyer rebate?
This calculator covers the standard GST/HST new housing rebate. The enhanced 2025 first-time buyer rebate (up to $50,000 for homes under $1M) has additional eligibility criteria. Contact the CRA or a tax professional for that program.
Q8.How accurate is this calculator?
This calculator uses the official CRA formulas for federal and provincial rebates. Results are estimates — your actual rebate may vary based on specific circumstances, closing adjustments, and CRA assessment. Consult a tax professional for official advice.
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