Ontario's 2026 measures provide enhanced provincial HST relief on qualifying new homes, alongside federal relief. Eligible buyers may receive combined relief of up to $130,000, depending on the home's price and the program rules.
At a glance
- The relief is for qualifying new or substantially renovated homes—not ordinary resale purchases.
- The combined federal and provincial relief can reach $130,000 for an eligible purchase.
- Relief changes as the purchase price rises, and eligibility conditions still apply.
- Buyers should confirm whether the amount is credited by the builder or claimed after closing.
Why this matters in the GTA
HST can represent a significant part of the cost of a newly built home. The enhanced relief may improve the closing budget for eligible buyers, but it should not be treated as automatic cash back on every new-build transaction.
Questions to ask before signing
- Does the advertised price include HST and assume assignment of any rebate to the builder?
- Does the purchase date and agreement qualify under the current transition rules?
- Will the home be a primary residence, and do occupancy requirements apply?
- What amount must still be available for closing costs, adjustments, and upgrades?
Get the calculation in writing
Ask the builder, your real-estate lawyer, and your tax adviser to confirm the expected treatment before the financing condition or other important deadlines expire. Program details and individual eligibility can materially change the amount due at closing.