Ontario's Enhanced HST Relief on New Homes: Up to $130,000 Back, for Agreements Signed by March 31, 2027
Ontario's enhanced HST relief returns up to $130,000 on eligible new homes, retroactive to April 1, 2026, for agreements signed by March 31, 2027.
Ontario's temporary enhanced HST relief for new homes is in effect and applies retroactively to April 1, 2026. For purchase agreements signed between April 1, 2026 and March 31, 2027, eligible buyers can receive the full 13% HST back on a new home priced at $1 million or less — about $80,000 through the provincial Enhanced New Housing Rebate plus up to $50,000 through the Ontario New Home Affordability Payment, for a maximum of $130,000. Above $1 million the relief no longer covers the full 13%, but the $130,000 maximum continues up to $1.5 million; it then declines (about $69,400 at $1.7 million), and above $1.85 million only the regular rebate of up to $24,000 remains. See the Government of Ontario and MNP's summary of Ontario's 2026 Fall Economic Outlook, October 30, 2026.
Why the dates matter
The relief window is time-limited, and Ontario's existing New Housing Rebate and New Residential Rental Property Rebate are to be eliminated for purchases and transactions beginning on or after April 1, 2027, with transitional rules for agreements signed or construction begun on or before March 31, 2027. The Ontario New Home Affordability Payment is expected to start paying in early 2027.