On June 16, 2026 CRA announced an applications are open for Canada’s first-time home buyers’ GST/HST rebate, which provides federal sales tax relief on qualifying new homes.
Eligible first-time home buyers may receive a rebate of 100% of the GST, or the federal portion of the HST, on a qualifying new home valued at up to $1 million. The rebate is gradually reduced for homes valued between $1 million and $1.5 million, and no federal first-time home buyers’ rebate is available when the home is valued at $1.5 million or more.
The maximum federal rebate is $50,000. It may be available when an eligible buyer:
– Purchases a new home from a builder
– Builds a home or hires someone to build it
– Purchases shares in a co-operative housing corporation
– Substantially renovates an existing home or hires someone to complete the renovation
The rebate generally applies to qualifying purchase agreements entered into on or after March 20, 2025, and before 2031. Buyers must meet the first-time home buyer, ownership, occupancy and application requirements established by the Canada Revenue Agency.
The rebate is separate from the existing GST/HST new housing rebate. When both rebates apply, the first-time home buyers’ rebate can supplement the existing new housing rebate.
Ontario also offers an eligible first-time home buyer rebate of up to $80,000 for the provincial portion of the HST. Separate conditions apply to the Ontario rebate.
This website’s sales tax calculator calculates general GST and HST amounts. It does not determine eligibility for housing rebates.
Data source: Canada Revenue Agency