How much is the GST/HST new housing rebate in Canada?

The federal GST rebate is 36% of the GST paid, up to a maximum of $6,300, for homes priced up to $350,000. The rebate is gradually clawed back between $350,000 and $450,000, and eliminated at $450,000. Provincial rebates vary: Ontario offers 75% of the provincial portion (up to $24,000), and BC offers up to $42,500. Total rebate can reach $30,000+ in Ontario.

Who qualifies for the GST/HST new housing rebate?

You qualify if you buy or build a new home (or substantially renovated home) as your primary residence. You must be an individual (not a corporation), the home must be for you or a family member to live in, and you must move in within one year. Investor properties do NOT qualify for the owner-occupied rebate, but may qualify for the rental rebate if rented to a tenant.

Can I get the GST rebate on a renovation in Canada?

Only if the renovation is a "substantial renovation" — meaning 90% or more of the interior of the existing home is removed or replaced. Minor renovations, additions (unless they double the size), and cosmetic updates do not qualify. A gut renovation of an existing home can qualify if it meets the 90% threshold.

GST/HST New Housing Rebate in Canada in 2026

Federal GST New Housing Rebate

Home Price	GST (5%)	Federal Rebate (36%)	Net GST After Rebate
$200,000	$10,000	$3,600	$6,400
$250,000	$12,500	$4,500	$8,000
$300,000	$15,000	$5,400	$9,600
$350,000	$17,500	$6,300 (max)	$11,200
$400,000	$20,000	$3,150 (clawback)	$16,850
$450,000+	$22,500+	$0	Full GST

Federal rebate is 36% of GST paid, max $6,300. Clawback begins at $350,000 and reaches $0 at $450,000.

Clawback Formula (Homes $350,001–$450,000)

Rebate = $6,300 × ($450,000 − Purchase Price) ÷ $100,000

Provincial Rebates by Province

Province	Tax Rate on New Homes	Provincial Rebate	Max Rebate	Price Threshold
Ontario	13% HST (8% provincial)	75% of provincial HST	$24,000	Up to $400,000 (full); clawback to $0 at $400,000 for provincial
BC	5% GST + 7% PST (exempt on new)	Up to 71.43% of GST	$42,500	$350K–$450K federal; separate BC transition rules
Nova Scotia	15% HST (10% provincial)	$3,000 flat	$3,000	No threshold
New Brunswick	15% HST (10% provincial)	None	$0	No provincial rebate
Newfoundland	15% HST (10% provincial)	Up to $3,000	$3,000	$0 at $510,000+
PEI	15% HST (10% provincial)	$2,000 flat	$2,000	No threshold
Alberta	5% GST only	Federal only	$6,300	Federal rules apply
Saskatchewan	5% GST + 6% PST (exempt)	Federal only	$6,300	Federal rules apply
Manitoba	5% GST + 7% RST (exempt)	Federal only	$6,300	Federal rules apply

Ontario HST New Housing Rebate

Home Price	Federal GST Rebate	Ontario Provincial Rebate	Total Rebate
$200,000	$3,600	$12,000	$15,600
$300,000	$5,400	$18,000	$23,400
$350,000	$6,300	$21,000	$27,300
$400,000	$3,150	$24,000	$27,150
$450,000	$0	$24,000	$24,000
$600,000	$0	$24,000	$24,000
$850,000	$0	$24,000	$24,000

Ontario provincial rebate of 75% on provincial HST has no price cap — available on homes of any price up to $24,000 max.

Who Qualifies

Requirement	Details
Type of home	New construction, substantially renovated, or conversion
Who applies	Individual (not corporation)
Use	Primary residence for you or a family member
Move-in timeline	Must be first occupant; move in within 1 year
Previous ownership	N/A — you can own other properties
Builder-assigned rebate	Builder can assign rebate and reduce purchase price
Rental property	Separate rental rebate available (not owner-occupied rebate)

Types of Purchases That Qualify

Situation	Qualifies for Owner-Occupied Rebate?	Notes
New home from builder	Yes	Most common; builder often assigns rebate
Owner-built home (self-build)	Yes	Apply directly to CRA
Substantially renovated home	Yes	90%+ interior removed/replaced
Condo (pre-construction)	Yes	Application after occupancy
Converted commercial to residential	Yes	Must be new residential unit
Co-op housing share	Yes	Qualifying co-op only
Modular/mobile home	Yes	Permanently affixed to land
Minor renovation	No	Does not meet 90% threshold
Resale home	No	GST/HST already embedded in price
Investment property (not rented)	No	Must be primary residence or rented
Vacant land only	No	Must include a dwelling

GST/HST Rental Property Rebate

Feature	Details
Who qualifies	Landlords who buy/build new rental property
Rebate amount	36% of GST, up to $6,300 (same as owner-occupied)
Price threshold	Same $350K–$450K clawback
Rental requirement	Must rent to a tenant for at least 1 year
Can you claim both?	No — either owner-occupied OR rental rebate
Application form	GST524 (Rental Property Rebate)
Deadline	2 years from date of purchase/completion

How to Apply

Method	Form	When to File	Processing Time
Builder assigns rebate	Builder handles; reduces purchase price	At closing	Immediate (built into price)
Apply directly to CRA	GST190 (owner-occupied) or GST524 (rental)	After closing/occupancy	4–16 weeks
Through tax return	Not applicable — separate application	—	—

Filing deadline: 2 years from the date of transfer of ownership (purchase) or from the date of substantial completion (self-build).