Are you buying a new home to live in as your primary residence? You could be eligible to recover thousands of dollars through the GST/HST New Housing Rebate program. This federal rebate helps offset the Goods and Services Tax (GST) or the federal portion of the Harmonized Sales Tax (HST) paid on newly constructed or substantially renovated homes that you’ll use as your principal place of residence.
Our free calculator makes it easy to estimate your potential federal and provincial rebates across all Canadian provinces and territories. Whether you’re purchasing a new condo in Toronto, building a home in Calgary, or buying new construction in Halifax, understanding your rebate eligibility can save you up to $30,300 or more on your home purchase.
Important Note: This calculator is designed for primary residence purchases. Looking for information about rental property rebates? We’re developing a dedicated rental property rebate calculator – coming soon!
👤 Who Should Use This Calculator?
- First-time homebuyers purchasing a new home
- Families buying a new house or condo to live in
- Anyone building a custom home for personal use
- Buyers purchasing newly constructed primary residences
🏢 Real Estate Investors: If you’re buying a property to rent out to tenants, you need the GST/HST New Residential Rental Property (NRRP) Rebate instead. Our rental property rebate calculator is coming soon!
Calculate Your GST/HST New Housing Rebate
Rebate Summary
Detailed Tax & Rebate Breakdown
Enter a purchase price and select your province to see the detailed breakdown.
Current GST/HST Rates and Maximum Rebates by Province (2026)
| Province/Territory | Tax Rate | GST Portion | Provincial Portion | Max Federal Rebate | Max Provincial Rebate |
|---|---|---|---|---|---|
| Ontario | 13% HST | 5% | 8% | $6,300 | $24,000 |
| New Brunswick | 15% HST | 5% | 10% | $6,300 | None |
| Newfoundland & Labrador | 15% HST | 5% | 10% | $6,300 | None |
| Nova Scotia | 14% HST | 5% | 9% | $6,300 | $3,000* |
| Prince Edward Island | 15% HST | 5% | 10% | $6,300 | None |
| British Columbia | 5% GST only** | 5% | N/A | $6,300 | None |
| Saskatchewan | 11% (5% GST + 6% PST) | 5% | 6% | $6,300 | $11,340 |
| Manitoba | 12% (5% GST + 7% RST) | 5% | 7% | $6,300 | None |
| Quebec | 14.975% (5% GST + 9.975% QST) | 5% | 9.975% | $6,300 | $9,975 |
| Alberta | 5% GST | 5% | None | $6,300 | None |
| Yukon | 5% GST | 5% | None | $6,300 | None |
| Northwest Territories | 5% GST | 5% | None | $6,300 | None |
| Nunavut | 5% GST | 5% | None | $6,300 | None |
* Nova Scotia provincial rebate available for first-time homebuyers only on new construction (not renovations).
** BC’s PST does not apply to new home purchases from builders in most cases.
How Does the GST/HST New Housing Rebate Work?
The GST/HST New Housing Rebate is designed to make homeownership more affordable for Canadians purchasing a home to use as their primary place of residence. When you purchase or build a new home that you or a close family member will live in, the federal government allows you to recover a portion of the GST/HST paid on the transaction.
Federal Rebate: The federal government offers a rebate of up to 36% of the GST paid, with a maximum rebate of $6,300. This rebate is available for homes with a fair market value of $350,000 or less, with a gradual phase-out for homes priced between $350,000 and $450,000. Homes valued above $450,000 generally don’t qualify for the federal rebate.
Provincial Rebates: Several provinces offer additional rebates on the provincial portion of the HST or PST. The most generous is Ontario, which provides up to $24,000 in provincial rebates with no upper price limit. Other provinces like Saskatchewan, Quebec, and Nova Scotia also offer provincial rebates with varying eligibility requirements and caps.
Who Qualifies for the New Housing Rebate?
To qualify for the GST/HST New Housing Rebate, you must meet specific criteria set by the Canada Revenue Agency (CRA):
- New or Substantially Renovated: The home must be newly constructed or have undergone substantial renovation (at least 90% of the interior removed or replaced)
- Primary Residence: You or a close relation must intend to use the home as a primary place of residence
- Individual Purchaser: You must be an individual (not a corporation or partnership)
- Fair Market Value: For the federal rebate, the home’s fair market value must be under $450,000 (provincial rebates may have different thresholds)
- Timely Application: You must apply within two years of the home’s occupancy or substantial completion date
The rebate also applies to certain rental properties, mobile homes, floating homes, and shares in co-operative housing corporations, provided all other eligibility requirements are met.
Understanding Provincial Variations
Canada’s tax system varies significantly by province, which affects your potential rebate amount:
HST Provinces (Ontario, New Brunswick, Newfoundland and Labrador, Nova Scotia, Prince Edward Island) combine federal and provincial sales tax into a single HST rate. These provinces may offer separate rebates for both the federal and provincial portions.
GST + PST Provinces (British Columbia, Saskatchewan, Manitoba, Quebec) charge GST and a separate provincial sales tax. Note that BC’s PST doesn’t apply to most new home purchases from builders, while Saskatchewan and Quebec offer provincial rebates with their own eligibility criteria.
GST Only Jurisdictions (Alberta, Yukon, Northwest Territories, Nunavut) charge only the 5% federal GST with no provincial component. Buyers in these jurisdictions can claim the federal rebate only.
How to Apply for Your Rebate
Most builders will apply for the rebate on your behalf and credit the amount directly on your closing documents, reducing your upfront costs. If you’re building your own home or the builder doesn’t apply on your behalf, you’ll need to file Form GST190 (for builder purchases) or GST191 (for owner-built homes) along with any applicable provincial rebate schedules.
Use our calculator below to estimate your potential rebate, then consult with your builder, real estate lawyer, or tax professional to ensure you receive all eligible rebates. The Canada Revenue Agency typically processes rebate applications within two to three months.
Frequently Asked Questions About GST/HST New Housing Rebates
What is the GST/HST New Housing Rebate and who is it for?
The GST/HST New Housing Rebate is a federal program for homebuyers purchasing a new home to use as their primary residence. It allows eligible individuals to recover up to 36% of the GST paid (maximum $6,300 federal) plus potential provincial rebates. This rebate is specifically for homes you or a close family member will live in as your principal place of residence. If you’re a real estate investor buying a property to rent out, you would apply for a different rebate program (GST/HST New Residential Rental Property Rebate) which has different requirements including a mandatory 1-year rental period.
How much can I save with the new housing rebate?
Your savings depend on your province and home price. In Ontario, for example, you could receive up to $30,300 in combined federal and provincial rebates ($6,300 federal + $24,000 provincial). In Saskatchewan, the maximum combined rebate is $17,640. Even in provinces with no provincial rebate, you can still save up to $6,300 from the federal rebate alone. Use our calculator above to estimate your specific rebate amount.
What counts as a “new home” for rebate purposes?
A new home for rebate purposes includes: (1) newly constructed homes that have never been occupied, (2) homes that have undergone substantial renovation where at least 90% of the interior was removed or replaced, (3) mobile homes and floating homes, and (4) newly constructed condominium units. The key requirement is that you’re the first person to use the home as a place of residence after its construction or substantial renovation.
Does the rebate apply if the home costs more than $450,000?
For the federal rebate, homes with a fair market value over $450,000 generally don’t qualify. However, the federal rebate phases out gradually between $350,000 and $450,000, so you may still receive a partial rebate if your home is in this range. Importantly, some provincial rebates (like Ontario’s) have no upper price limit, meaning you can still claim the provincial portion even on expensive homes. Check your specific province’s rules using our calculator.
Can I claim the rebate if I’m building my own home?
Yes, owner-builders can claim the GST/HST New Housing Rebate. If you’re building a home on land you own, or hiring someone to build it for you, you’re eligible for the same rebates as someone purchasing from a builder. You’ll need to complete Form GST191 (instead of GST190) and provide detailed records of all construction costs and GST/HST paid. The home must still be for use as your primary residence or that of a close relation.
How long do I have to apply for the rebate?
You must apply for the GST/HST New Housing Rebate within two years of either: (1) the date you took possession of the home if purchased from a builder, or (2) the date of substantial completion if you built the home yourself. Missing this deadline means forfeiting your rebate, which could cost you thousands of dollars. Most builders will apply on your behalf and credit the rebate on your closing documents, but if you’re applying yourself, don’t delay.
Will my builder apply for the rebate on my behalf?
In most cases, yes. Builders typically apply for the GST/HST New Housing Rebate on behalf of purchasers and credit the rebate amount directly on your closing documents. This reduces your upfront costs since you don’t pay the full tax amount and then wait for a refund. However, you should confirm this arrangement with your builder before closing. If the builder doesn’t apply on your behalf, you’ll need to file the appropriate forms yourself within two years of possession.
Do I qualify if I plan to rent out the property?
Yes, rental properties can qualify for the GST/HST New Housing Rebate, but there are additional requirements. The property must be a residential rental property, and you must rent it out to tenants under a lease for at least one year. You can’t claim the rebate for short-term rentals or vacation properties. Additionally, there are separate rebate programs specifically for rental properties (NRRP rebate) that may provide additional benefits. The eligibility rules and application process for rental properties are more complex than for primary residences.
What’s the difference between the federal and provincial rebates?
The federal rebate applies to the 5% GST portion across all of Canada and follows the same rules everywhere: 36% of GST paid, maximum $6,300, phases out above $350,000. Provincial rebates apply to the provincial portion of HST or PST and vary significantly by province. Ontario offers the most generous provincial rebate (up to $24,000 with no phase-out), while provinces like Saskatchewan and Quebec have their own formulas with different thresholds. Some provinces offer no provincial rebate at all. Both rebates can be claimed simultaneously if available in your province.
Can I claim the rebate for a condo purchase?
Yes, purchasing a newly constructed condominium unit from a builder qualifies for the GST/HST New Housing Rebate, provided you intend to use it as your primary place of residence (or that of a close relation). The rebate applies to both the condo unit itself and your proportionate share of the common areas. The same rules and thresholds apply as for other types of housing. Most condo developers automatically apply for the rebate and include it in your purchase price, but verify this in your Agreement of Purchase and Sale.
⚠️ Important Disclaimer
This calculator provides estimates only and should not be considered tax or legal advice.
Key points to remember:
- Results are based on current CRA guidelines and provincial tax rates as of 2025 and may not reflect your exact rebate entitlement
- The calculator assumes builder-built purchases for primary residence use only
- Nova Scotia’s provincial rebate is available for first-time homebuyers only on new construction (not substantial renovations)
- British Columbia’s PST does not typically apply to new home purchases from builders
- Quebec’s rebate is administered through Revenu Québec and has separate filing requirements
- Rental property rebates follow different rules and may require additional forms
- Self-build calculations may differ based on whether you paid HST/GST on land purchase
- Fair market value (FMV) rules apply and may differ from purchase price in certain situations
Always consult with:
- Your builder or real estate lawyer to confirm rebate eligibility and application process
- A qualified tax professional or accountant for personalized advice
- The Canada Revenue Agency (CRA) for official calculations and current program rules
- Provincial tax authorities for province-specific rebate requirements
For official information, visit the CRA’s GST/HST New Housing Rebate page or download Guide RC4028.
Need help with other Canadian tax calculations? Check out our HST Calculator for quick sales tax calculations across all provinces.