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ARTICLE · 11 NOVEMBER 2026

Elimination Of Existing New Housing Rebate

Gowling WLG
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Ontario's housing market faces a significant shift as the government plans to eliminate the long-standing $24,000 HST rebate for new home purchases after March 31, 2027. While first-time homebuyers and those qualifying for enhanced rebates will continue to receive substantial tax relief, other purchasers will pay the full 13% HST without any provincial rebate. This policy change is expected to save the government $250 million annually while potentially creating urgency among buyers to secure agreements befo

CanadaTax
Michael Bussmann
Michael Bussmann
Rosa Lupo
Rosa Lupo
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The HST treatment of new housing is about to change yet again, with the elimination of the long-standing $24,000 rebate.

First-time homebuyers rebate and enhanced rebate

As we have previously reported, the first-time homebuyers rebate and the enhanced rebate have provided substantial HST relief to purchasers of new housing in Ontario, providing purchasers with maximum rebates of up to $130,000 of the HST.

These rebates are much more generous than the previously existing rebate of 6 of the 8% provincial component of the HST in Ontario, which provided a maximum rebate of only $24,000. In its recent Fall Economic Statement, the Government of Ontario reported that the total cost of the new rebates was expected to be $780 million in the first three years.

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