Result
Closing on a new build or assignment?
A real estate lawyer can review the agreement dates, the rebate forms and the closing adjustments with you.
How this tool works
What it checks
The tool compares your answers with the published rules in CRA GST/HST Notice 346: the agreement date window, the primary residence requirement and the price tiers. It does not calculate a dollar amount, because Notice 346 does not publish a formula for the partial tier between $1.5 million and $1.85 million.
Price tiers published in Notice 346
| Total consideration | Ontario enhanced new housing rebate (ENHR) |
|---|---|
| Up to $1,000,000 | 100% of the 8% provincial part of the HST paid, up to $80,000 |
| Over $1,000,000 and up to $1,500,000 | Flat rebate of $80,000 |
| Over $1,500,000 and under $1,850,000 | Partial rebate (no formula published in Notice 346) |
| $1,850,000 and over | No ENHR; only the Ontario new housing rebate of up to $24,000 |
The ONHAP
The Ontario New Home Affordability Payment (ONHAP) is paid separately by the Province of Ontario. Notice 346 describes it as up to $50,000, the equivalent of up to 100% of the 5% federal part of the HST, reduced by any federal GST/HST new housing rebate or first-time home buyers' GST/HST rebate you are entitled to.
Questions about the rebate
Is this tool a rebate calculator?
No. It shows which tier of the published rules your purchase may fall into. It does not calculate a dollar amount, because Notice 346 does not publish a formula for the partial tier between $1.5 million and $1.85 million.
What dates matter for the enhanced rebate?
For builder purchases, the agreement of purchase and sale generally has to be entered into between April 1, 2026 and March 31, 2027. For an assignment sale, Notice 346 says both the original agreement and the assignment agreement must fall within that window.
Does the home have to be my primary residence?
Notice 346 says the home must be the primary place of residence of the individual or a relation. Other situations, such as rental properties, are dealt with separately by the CRA.
Who pays the ONHAP?
The Province of Ontario pays the ONHAP. The buyer gives consent on the CRA form (GST190, or GST191 for an owner-built home) so that the CRA can share the information with the Province.
Can I rely on this result?
No. It is general information based on a published CRA notice. Rules can change and every purchase has its own facts. Confirm with the CRA, your builder and your lawyer.
Official sources
Further reading
Read our article: Ontario's New Home HST Rebate →