First-Time Home Buyers' GST/HST Rebate Calculator
Estimate the federal FTHB GST/HST rebate (Bill C-4, in force since 12 March 2026), the existing GST/HST New Housing Rebate it tops up, and — in Ontario — the enhanced HST rebate (ENHR) plus the Ontario new home affordability payment (ONHAP), on a new home bought from a builder.
Purchase Details
Price from a builder (v1 scope). Owner-built and co-op purchases follow the same dollar formulas but CRA has not yet published the ENHR claim mechanics for them.
Only Ontario has an enhanced provincial rebate stacked on top of the federal one.
Total Rebate
Above $450,000 the existing GST/HST New Housing Rebate is fully phased out, so the entire federal FTHB rebate shown is the "top-up" — there is no separate existing-rebate component to add.
How the total is built
| Component | Amount |
|---|---|
| 5% federal GST/HST paid on the purchase | $50,000 |
| 8% Ontario provincial HST paid on the purchase | $80,000 |
| Existing GST/HST New Housing Rebate (36% of GST, capped $6,300, phased out $350k–$450k FMV) | $0 |
| Federal FTHB rebate (existing NHR + FTHB top-up combined) | $50,000 |
| ↳ of which, the FTHB top-up itself | $50,000 |
| Ontario ENHR / Ontario FTHB rebate (joint $80,000 cap) | $80,000 |
| Ontario new home affordability payment (ONHAP) — residual, capped at $50,000 | $0 |
| Total relief | $130,000 |
CRA's rule: "Where both rebates apply, the FTHB GST/HST rebate acts as a top up to the existing GST/HST new housing rebate." The federal FTHB row above already includes the existing-rebate row — they are not added together separately.
How it works: First-time buyers of a new home from a builder can get 100% of the 5% federal GST/HST part back, up to $50,000, on homes at or under $1million — reduced on a straight line to $0 between $1M and $1.5M. In Ontario, the enhanced HST rebate adds up to $80,000 of the 8% provincial part (flat from $1M–$1.5M, phasing down to the existing $24,000 rebate by $1.85M), plus the Ontario new home affordability payment (ONHAP) — up to $50,000, paid separately by the province for whatever federal part wasn't already rebated.
How the top-up mechanic works
The federal FTHB GST/HST rebate does not stack on top of the existing GST/HST New Housing Rebate as a separate, additional amount. Per CRA: "Where both rebates apply, the FTHB GST/HST rebate acts as a top up to the existing GST/HST new housing rebate." The existing rebate (36% of GST paid, capped at $6,300, phased out between $350,000 and $450,000 fair market value) is folded into the single FTHB total shown above — above $450,000 FMV the existing rebate is fully phased out, so the whole FTHB figure is the "top-up".
Ontario's two layers: the enhanced HST New Housing Rebate (ENHR) applies to all buyers of a qualifying new home (not first-time-limited) — full rebate up to $1M, a flat $80,000 from $1M to $1.5M, then a straight-line reduction to the pre-existing $24,000 rebate by $1.85M. A separate Ontario FTHB rebate exists for first-time buyers specifically, but CRA Notice 346 caps both Ontario rebates together at the lesser of $80,000 and the 8% tax actually paid — they are not two separate $80,000 claims.
Ontario new home affordability payment (ONHAP): a residual, not a top-up — Ontario pays an amount, capped at $50,000, equal to whatever part of the federal 5% was not already rebated federally. Eligibility for and receipt of the ENHR (directly or via builder credit) is required. A separate rebate application is not needed, but you must complete the "ONHAP – Claimant's consent to share information" section of your GST/HST new housing rebate application, or you must provide the required information directly to the Province of Ontario to receive the payment.
Claim forms
| Form | Purpose |
|---|---|
| GST190 | Federal GST/HST portion — houses purchased from a builder (covers both the FTHB rebate and the existing NHR) |
| RC7190-ON | GST190 Ontario Rebate Schedule — Ontario provincial (ENHR / Ontario FTHB) portion for builder purchases |
| GST191 | Federal GST/HST portion — owner-built homes (plus GST191-WS Construction Summary Worksheet) |
| RC7191-ON | GST191 Ontario Rebate Schedule — Ontario provincial portion for owner-built homes |
If your builder credits the rebate at closing, they file the application for you and you generally cannot file a second application for the same house. If not, apply directly to CRA within 2 years of the date ownership (or possession, or share transfer) was transferred to you.
Worked examples
| Scenario | Federal relief | Ontario rebate | ONHAP | Total |
|---|---|---|---|---|
| CRA's published example: $1.25M home, first-time buyer, outside Ontario | $25,000 | $0 | $0 | $25,000 |
| $1,000,000 first-time buyer in Ontario — the combined maximum | $50,000 | $80,000 | $0 | $130,000 |
| $1.7M home in Ontario (ENHR phase-out band) | $0 | $48,000 | $50,000 | $98,000 |
| Non-first-time buyer, $900,000 home in Ontario | $0 | $72,000 | $45,000 | $117,000 |
Frequently asked questions
How much is the First-Time Home Buyers’ GST/HST rebate?
Up to $50,000 federally. New homes at or below $1 million from a builder qualify for up to 100% of the 5% GST/federal HST part paid, capped at $50,000. Between $1 million and $1.5 million the maximum rebate is reduced on a straight line to $0; at or above $1.5 million there is no federal FTHB rebate.
Who counts as a first-time home buyer?
You must be at least 18, a Canadian citizen or permanent resident, and not have lived in a home you or your spouse/common-law partner owned (in Canada or abroad) as your primary residence in the current calendar year or the previous four calendar years. Neither you nor your spouse/partner can have received the FTHB GST/HST rebate before.
Can I claim the FTHB rebate and the existing GST/HST New Housing Rebate together?
Yes. CRA: "Where both rebates apply, the FTHB GST/HST rebate acts as a top up to the existing GST/HST new housing rebate." The existing rebate (36% of GST paid, capped at $6,300, phased out between $350,000 and $450,000 FMV) is topped up by the FTHB rebate, not added on top separately.
How does the Ontario enhanced HST rebate stack with the federal rebate?
CRA Notice 346 sets the order: claim the federal FTHB rebate first, then claim any remaining 5% federal part through the Ontario new home affordability payment (ONHAP), not the ENHR — the ENHR itself covers only the 8% provincial part, capped at $80,000 in aggregate with the Ontario FTHB rebate (both Ontario rebates share one cap, not two separate $80,000 claims).
What is the Ontario new home affordability payment (ONHAP)?
A residual payment from the province, capped at $50,000, equal to whatever part of the 5% federal HST was not already rebated federally — it is not a top-up that stacks on top of the federal rebate. A separate rebate application is not required, but you must complete the "ONHAP – Claimant's consent to share information" section of your GST/HST new housing rebate application; without that consent, you or your builder must provide the required information directly to the Province of Ontario to receive the payment. You must also be eligible for and have received the Ontario ENHR (directly or via builder credit).
What forms do I need to claim these rebates?
Form GST190 for the federal part (builder purchases), plus Form RC7190-ON for the Ontario provincial part. Owner-built homes use GST191/GST191-WS federally and RC7191-ON for Ontario. If your builder doesn't credit the rebate at closing, you apply directly to CRA within 2 years of taking ownership.
Does this calculator cover owner-built or co-op home purchases?
Not yet. This calculator models builder purchases only. Owner-built and co-op purchases follow the same dollar formulas, but CRA Notice 346 states Ontario ENHR claim mechanics for owner-built homes “will be provided when available” and had not been published as of this page's last verification date.
Related reading
FTHB GST/HST Rebate Explained
The full mechanics, eligibility rule, and Ontario stacking order.
CPP Rate Cut 2027 Explained
Base CPP contribution rate falls from 9.9% to 9.5% starting 1 January 2027.
First-Home Combined Planner
Stack FHSA + HBP for up to $100,000 of withdrawals at closing, plus the $1,400 HBA credit at assessment.
Sources
Related Calculators
HBP Calculator
RRSP Home Buyers' Plan — $60,000 tax-free withdrawal, 15-year repayment.
FHSA Calculator
First Home Savings Account — tax-deductible in, tax-free out.
First-Home Combined Planner
Stack FHSA + HBP + HBA on one page.
GST/HST Calculator
General GST/HST rate lookup and calculation by province.