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Canada New Housing GST/HST Rebate Calculator

Enter province, path, price, and buyer facts — then see which federal and supported provincial rebates may apply before you treat any figure as filing-ready.

Purchase path and amounts

Start with the transaction path and the amounts from the agreement or CRA worksheet.

How was the home completed?

Use the wording from the purchase agreement or builder advertisement.

Enter the consideration before GST/HST, land transfer taxes, and third-party fees.

Enter the exact total rebate credit stated by the builder, if any. For an advertised net price this amount is required and is added back to normalize the price.

The selection sets the current 5% GST or HST background. PST, QST, property transfer tax, home-owner grants, and mortgage programs are outside this calculation.

Estimated rebate — two decimal places

Pending eligibility details

Scope: Ontario (HST 13%), including gross 13% HST and the supported federal and Ontario rebate stack.

Not enough valid information to calculate an estimate. No rebate amount is shown until every input for this transaction path is valid.

More information is needed

Next check: supply the first missing buyer fact or key date below. No FTHB dollar amount is shown while required information is missing.

Enter the buyer’s age on the applicable date.

Ontario ENHR check: More information is needed

ENHR follows the existing Ontario rebate conditions, plus its temporary agreement or construction window. ONHAP is available only after ENHR is received.

Confirm the primary-residence intention for Ontario ENHR.

What should you enter first?

Start with the legal path and the price wording in the agreement. Different completion paths use different worksheet amounts. Pick the wrong path and the estimate uses the wrong inputs — even with a correct price. - Builder purchase, leased land, or co-op share → GST190-style price or share amount - Owner-built or substantial renovation → actual tax paid plus fair market value at completion - Buyer facts and key dates → decide whether standard, first-time-buyer, Ontario, or Nova Scotia relief can enter Missing facts stay pending. They do not become a misleading zero.

How do you read the estimate?

Three result views explain one estimate. They do not replace the official worksheets. The Price Basis Bridge shows how the entered amount becomes the before-tax consideration or fair market value. The Rebate Stack separates gross federal and provincial tax, existing rebates, newer top-ups, builder credit, net HST, and the additional amount not already claimed or credited. The Threshold Timeline shows the active price and date boundaries. Use them to see why a number moved — then match the CRA form for your path.

What does this calculator leave out?

Each program has its own limits. Federal standard, federal FTHB, Ontario existing, Ontario FTHB, ENHR, ONHAP, and Nova Scotia first-time new-home relief are checked separately. Other provinces and territories still get the correct GST/HST background and supported federal estimate — without inventing a provincial housing rebate. Outside this calculator: - Rental and investment property rebates are outside this calculator. Use CRA’s NRRP material for those cases. - PST, QST, property transfer tax, grants, mortgages, legal fees, and other closing costs If a fact does not fit these inputs, treat the result as a planning check only.

What should you do with the result?

Match the result reasons to your paper trail before you file. Gather: - Signed agreement and builder statement - Occupancy evidence - Invoices and appraisal support for owner-built paths Forms: - Builder, leased-land, or co-op → GST190 - Owner-built or substantial renovation → GST191 and GST191-WS - Supported Ontario claim → add RC7190-ON or RC7191-ON Who submits: - Builder or leased-land: the builder submits if it pays or credits the rebate; otherwise the claimant submits - A co-op cannot pay or credit the rebate, so the claimant submits Application Type 3 directly. - Owner-built: the claimant submits directly Deadlines are generally two years from: - Ownership transfer (builder purchase) - Possession transfer (leased land) - Share ownership transfer (co-op) - CRA base date for owner-built (completion, occupancy, or an exempt sale) Confirm the exact application type, base date, credited amount, and current form before filing.

Worked comparisons

What changes the estimate most often?

Four reproducible cases. Each isolates one variable that usually moves the number: agreement date, temporary Ontario programs, federal FTHB phase-out, or Nova Scotia first-home status.

Illustrative scenario — reproduce it with the listed inputs; it is not a customer result.

01

What if Ontario signed under the earlier rules?

A non-first-time buyer signs before the newer federal and Ontario program windows and buys a new primary residence from a builder.

Inputs

Ontario; builder-built; CAD $400,000 before tax Age 30; eligible Canadian status Buyer lived in a previously owned home; partner home history no; prior FTHB rebate no Primary residence and first occupancy yes Agreement March 19, 2025; construction March 20, 2025 Completion January 1, 2027; transfer and occupancy February 1, 2027 Existing federal rebate not received; no builder credit

Reproducible output

Gross HST CAD $52,000; existing federal rebate CAD $3,150; existing Ontario rebate CAD $24,000; total relief CAD $27,150; net HST CAD $24,850.

Why
The older standard federal and existing Ontario programs apply. The agreement is too early for federal FTHB and outside Ontario ENHR.
What it means
A zero newer-program amount does not erase the older rebates that may still apply.
Boundary
The exact agreement, occupancy, price, and builder-credit facts still need the applicable CRA worksheets.

Transferable rule: check each program separately; an older program can remain after a newer window fails.

02

What if Ontario is in the current-program window?

A buyer who is not eligible for the first-time-buyer programs signs during the temporary Ontario ENHR window.

Inputs

Ontario; builder-built; CAD $1,000,000 before tax Age 17; eligible Canadian status Buyer and partner home history no; prior FTHB rebate no Primary residence and first occupancy yes Agreement and construction April 1, 2026 Completion, transfer, and occupancy January 1, 2027 Existing federal rebate not received; no builder credit

Reproducible output

Gross HST CAD $130,000; existing Ontario rebate CAD $24,000; ENHR incremental amount CAD $56,000; ONHAP CAD $50,000; total relief CAD $130,000; net HST CAD $0.

Why
ENHR tops the provincial relief up to CAD $80,000 and ONHAP addresses the remaining federal amount under the entered facts.
What it means
The stack separates program names even when their combined relief reaches the eligible HST.
Boundary
Agreement and construction dates, property value, completion, transfer, occupancy, and official transitional conditions must all fit.

Transferable rule: program labels cannot be added independently; later relief is capped after earlier relief.

03

What happens in the federal FTHB phase-out at CAD $1.25M?

An eligible first-time buyer in a 5% GST jurisdiction buys halfway through the federal FTHB phase-out range.

Inputs

Alberta; builder-built; CAD $1,250,000 before tax Age 30; eligible Canadian status Buyer and partner home history no; prior FTHB rebate no Primary residence and first occupancy yes Agreement and construction March 20, 2025 Completion, transfer, and occupancy January 1, 2027 Existing federal rebate not received; no builder credit

Reproducible output

Gross GST CAD $62,500; federal FTHB relief CAD $25,000; net GST CAD $37,500.

Why
The maximum CAD $50,000 federal FTHB amount falls linearly from CAD $1 million to zero at CAD $1.5 million; CAD $1.25 million is halfway.
What it means
A CAD $250,000 price increase inside this band can materially reduce closing relief.
Boundary
At or above CAD $1.5 million the federal FTHB amount is zero; the standard federal rebate has separate lower thresholds.

Transferable rule: use the worksheet value, not a rounded listing price, near a phase-out threshold.

04

How does Nova Scotia first-time status change the result?

Two otherwise identical buyers compare the provincial result for a newly built Nova Scotia primary residence.

Inputs

Both: Nova Scotia; builder-built; CAD $400,000 before tax Age 17; eligible Canadian status; partner home history no; prior FTHB rebate no Primary residence and first occupancy yes Agreement and construction March 20, 2025 Completion, transfer, and occupancy January 1, 2027 Existing federal rebate not received; no builder credit Compare buyer home history no versus yes with destroyed-home replacement no

Reproducible output

Both: gross HST CAD $56,000 and existing federal rebate CAD $3,150. Eligible Nova Scotia first-home case: provincial rebate CAD $3,000, total relief CAD $6,150, net HST CAD $49,850. Non-first-home case: provincial rebate CAD $0, total relief CAD $3,150, net HST CAD $52,850.

Why
The provincial rebate is 18.75% of eligible 9% provincial HST, capped at CAD $3,000, and requires the provincial first-home conditions.
What it means
The 14% HST background stays the same; eligibility changes only the provincial rebate layer.
Boundary
Substantial renovations are excluded, and leased-land treatment is limited to the supported manufactured-home path.

Transferable rule: tax rate and rebate eligibility are separate questions; do not remove provincial HST when no rebate applies.

Where do the official rules and forms live?

This calculator is a planning estimate. Confirm the filing path that fits your transaction with the relevant CRA or provincial material before you sign or file.

Rules checked: July 30, 2026. Read the official sources and forms before filing or signing.

Estimate and general information only — not a CRA assessment or tax, legal, or closing advice. Verify the agreement, credited rebates, worksheets, and filing deadline with the relevant authority or adviser.

Rules and program guidance

Forms and Ontario schedules

GST/HST New Housing Rebate FAQ

Q1.Which transaction path should I choose?

Match the legal path, not the marketing label. - Bought from a builder — you acquired the home from a builder - Owner-built — you built or hired someone to build on land you own or lease - Substantial renovation — only when the work meets CRA’s substantial-renovation test Owner-built and renovation paths use GST191 facts, not a builder purchase-price formula.

Q2.Which builder price should I enter?

Select the price basis that matches the agreement or advertisement: - Before-tax consideration - GST/HST-inclusive price - Builder advertised net price For an advertised net price, enter and confirm the exact builder credit already reflected so the calculator can show its conversion.

Q3.What do owner-built and substantial-renovation paths need?

They need two core amounts: - Actual qualifying federal GST/HST paid - Fair market value at substantial completion In Ontario, also enter the actual qualifying 8% provincial HST paid. Use the GST191 worksheet when tax was paid at other rates or your facts are more complex.

Q4.How is the standard federal GST/HST new housing rebate calculated?

For the common house-and-land purchase and owner-built paths, the standard federal rebate is generally 36% of qualifying federal GST or the federal part of HST, up to CAD $6,300. That 36%-based amount is unreduced at CAD $350,000 or less, then phases out and reaches zero at CAD $450,000. Leased-land and co-op paths use different GST190 worksheet amounts and limits, so choose the correct transaction path before relying on the estimate.

Q5.How does the First-Time Home Buyers’ GST/HST rebate change the federal result?

For an eligible buyer, it tops up the existing federal rebate so combined federal relief can reach 100% of federal GST paid, up to CAD $50,000, for a home valued at or below CAD $1 million. - CAD $1M to CAD $1.5M → relief falls linearly - CAD $1.5M or more → zero

Q6.How do Ontario FTHB and ENHR combine?

They can both apply, but the combined relief for the 8% provincial part of HST cannot exceed the lesser of CAD $80,000 and eligible provincial HST. The stack shows each program only as the incremental amount above relief already counted.

Q7.Does this calculate other provincial rebates?

It calculates the supported Ontario programs and Nova Scotia’s first-time new-home rebate. Other jurisdictions still receive the correct GST/HST background and federal estimate, but no provincial rebate is invented. Outside scope: PST, QST, BC property transfer tax exemptions, grants, and mortgage programs.

Q8.Which dates does the FTHB check use?

Builder, leased-land, and co-op paths need: - Agreement on or after March 20, 2025 and before 2031 - Construction beginning before 2031 - Substantial completion before 2036 - Ownership, possession, or co-op share transfer before 2036 Owner-built construction or substantial renovation must begin on or after March 20, 2025 and before 2031, with completion and first occupancy inside the applicable windows.

Q9.Who files the rebate application, and what is the deadline?

Forms: - Builder, leased-land, or co-op → GST190 - Owner-built or substantial renovation → GST191 plus GST191-WS Who submits: - Builder or leased-land: the builder submits if it pays or credits the rebate; otherwise the claimant submits - A co-op cannot pay or credit the rebate, so the claimant submits Application Type 3 directly. - Owner-built: the claimant submits directly Deadlines are generally two years after: - Ownership transfer (builder purchase) - Possession transfer (leased land) - Share ownership transfer (co-op) - CRA base date for owner-built (completion, occupancy, or an exempt sale) Verify the exact application type and base date in the current CRA guide.

Q10.Is this amount guaranteed or a CRA assessment?

No. It is a general estimate with two-decimal display precision — not a filing decision, legal advice, tax advice, builder credit confirmation, or CRA assessment. Verify the official forms and your transaction facts.

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Disclaimer: This tool provides arithmetic for one GST rate at a time, not tax, legal or filing advice. Check the original transaction's rate, rounding, exemptions, invoice requirements and filing rules before using a result for an invoice or return.