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ARTICLE · 07 APRIL 2026

2026 Ontario Budget: Enhanced HST Relief On New Homes

Aird & Berlis LLP
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On March 26, 2026, the Province of Ontario introduced its 2026 Budget, which proposes a temporary enhancement to the provincial portion of the Harmonized Sales...

CanadaReal Estate and Construction
Tammy A. Evans
Tammy A. Evans
Peter Dalglish
Peter Dalglish
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Overview

On March 26, 2026, the Province of Ontario introduced its 2026 Budget, which proposes a temporary enhancement to the provincial portion of the Harmonized Sales Tax (HST) New Housing Rebate and New Residential Rental Property Rebate. The measure is intended to improve housing affordability by increasing the amount of provincial HST relief available on qualifying new home purchases while preserving the existing rebate framework and eligibility rules.

Key Elements of Enhanced Rebate

  • The enhancement applies to the provincial portion (8%) of the HST on new homes.
  • Eligible purchasers may receive up to $80,000 in provincial HST relief.

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