Most coverage of Ontario's new HST relief stops at the headline number: up to $130,000 back on a new home. What it usually skips is the part that actually matters if you're closing this year. It's two separate rebates run by two separate governments, and as of this writing, neither can be filed online.
If you're buying a newly built home, a condo, or doing an assignment deal in Ontario between now and March 31, 2027, here's how the relief actually gets paid, sourced directly from the CRA's own guidance rather than the summary version.
Two rebates, two governments
The $130,000 headline figure is the combined total of two distinct programs that happen to move together but are administered separately:
| Program | Covers | Maximum | Administered by |
|---|---|---|---|
| Ontario Enhanced New Housing Rebate (ENHR) | 8% provincial portion of HST | $80,000 | Canada Revenue Agency |
| Ontario New Home Affordability Payment (ONHAP) | Amount equivalent to the 5% federal portion of HST | $50,000 | Province of Ontario, directly |
For homes priced up to $1,000,000, both amounts can be claimed in full. Between $1,000,000 and $1,500,000, the combined rebate is a flat $130,000. Between $1,500,000 and $1,850,000, the amount phases down; above $1,850,000, only the pre-existing standard rebate (around $24,000) applies. The eligibility window is agreements of purchase and sale entered into between April 1, 2026, and March 31, 2027, for a home that will be your or a relation's primary residence.
How you actually get the money: two paths
Path one: the builder credits it at closing. You assign both the ENHR and ONHAP to the builder, and the builder deducts the full amount from the purchase price at closing. To do this, you and the builder jointly complete Form GST190 (or GST191 for an owner-built home) together with the Ontario schedule, Form RC7190-ON (or RC7191-ON). The builder then recovers the ENHR portion by submitting those forms with its own GST/HST return; the ONHAP portion is handled separately once the CRA shares your information with the Province, if you've consented to that on the form.
Path two: you claim it yourself after closing. If the builder doesn't credit the rebate at closing (which is increasingly common while the administrative process is still being finalized), you file the same forms (GST190/RC7190-ON, or GST191/RC7191-ON) directly, generally within two years of the date ownership or possession transferred to you.
The ONHAP paperwork is simpler than people assume
A lot of the confusion we've seen comes from treating the ONHAP as a separate application. It isn't, in the ordinary case: you check the consent box on the same GST190 or GST191 form authorizing the CRA to share your contact, banking, and rebate information with the Province of Ontario, and the Province issues the ONHAP on its own. You only need to deal with the Province directly if you decline that consent, in which case you'd contact Service Ontario to arrange it yourself.
The assignment-sale trap
Assignment deals (buying a pre-construction unit from an earlier purchaser rather than the builder) are common in the GTA condo market, and the enhanced rebate has a specific rule that catches people off guard: both the original agreement of purchase and sale and the assignment agreement must be entered into between April 1, 2026, and March 31, 2027. If the original builder agreement was signed before April 1, 2026 (which is true of most pre-construction units currently being assigned), the enhanced rebate is not available on that unit at all, even if your assignment agreement itself falls squarely within the window. Check the date on the original agreement before assuming the rebate applies.
A clause worth flagging when reviewing the agreement
The CRA's guidance also creates joint liability: where a builder credits a rebate to a purchaser and the builder knew or ought to have known the purchaser wasn't actually eligible, both the builder and the purchaser are jointly and severally liable to repay the rebate to the CRA. In practice this means a purchaser who isn't confident about their own eligibility (for example, buying with the intention of renting rather than occupying as a primary residence) shouldn't simply accept a point-of-sale credit without turning their mind to whether they actually qualify.
Where to find the forms yourself
- CRA Notice 346: Ontario Enhanced New Housing Rebate (the primary policy guidance)
- Form GST190: for homes purchased from a builder
- Form RC7190-ON: Ontario rebate schedule to accompany GST190
- Form GST191: for owner-built or substantially renovated homes
- Form RC7191-ON: Ontario rebate schedule to accompany GST191
- Ontario's 2026 Budget: HST relief page (for the ONHAP)
Frequently asked questions
Is Ontario's new home HST rebate one rebate or two?
Two, administered by two different governments. The ENHR covers the 8% provincial portion (up to $80,000) and is administered by the CRA. The ONHAP covers an amount equivalent to the 5% federal portion (up to $50,000) and is administered directly by the Province of Ontario. Combined, they max out at $130,000.
Do I need to apply separately for the ONHAP?
No. You check a consent box on the same GST190 (or GST191) form authorizing the CRA to share your contact, banking, and rebate information with the Province of Ontario, which then issues the ONHAP separately. A separate provincial application is not required unless you decline that consent, in which case you must contact the Province directly.
Can I file the rebate application online?
Not yet. Electronic filing is not currently available for claims that include the Ontario ENHR, so the completed forms and supporting documents must be mailed. The CRA has stated that electronic filing updates are expected in fall 2026.
What if my builder doesn't credit the rebate at closing?
You can claim it yourself after closing by completing Form GST190 and Form RC7190-ON (or GST191/RC7191-ON for an owner-built home) and mailing them with supporting documents. You generally have up to two years from the date ownership or possession was transferred to you to file.
Does the rebate apply to assignment sales?
Only if both the original agreement of purchase and sale and the assignment agreement were entered into between April 1, 2026, and March 31, 2027. If the original agreement predates April 1, 2026, the enhanced rebate is not available even if the assignment itself falls within the window.
What to check before you close
If you're mid-transaction on a new build, condo, or assignment right now: confirm the date on the original agreement of purchase and sale (not just your own), ask the builder directly whether they intend to credit the rebate at closing or leave it to you to file, and if you're filing it yourself, budget for a mailed paper application rather than an instant online submission.
This article provides general information about federal and Ontario tax and real estate rules as of the date of publication and is not legal or tax advice. It does not create a solicitor-client relationship. Rebate eligibility depends on your specific facts. Please consult a lawyer and, where relevant, an accountant about your situation. CRA guidance is subject to change; confirm current requirements directly with the CRA or Service Ontario before relying on any figure in this article.
