Is the rebate 100% of the tax on a $1.2 million home?

No. Above $1,000,000 the maximum rebate falls in a straight line from $50,000 to zero at $1,500,000. At $1,200,000 the maximum is $30,000 (60% of $50,000), against $60,000 of GST. At $1,250,000 it is $25,000, the CRA's own example.

I owned a home years ago. Am I a first-time buyer?

You are if neither you nor your spouse or common-law partner lived in a home either of you owned in the calendar year you take ownership or in the previous four calendar years. Someone who sold in June 2022 and takes ownership in 2027 qualifies; taking ownership in 2026 does not, because 2022 is inside the four-year window.

Does the rebate apply to a resale house?

No. There is no GST or HST on a resale home, so there is nothing to rebate. It applies to a new or substantially renovated home bought from a builder, a home you build or have built, a pre-construction condo, or a share in a new housing co-operative.

Can my partner and I each claim it?

No. It is one rebate per home and once per lifetime per couple: if either of you has received it before, neither of you can claim it again. Both must meet the first-time test.

What if I closed before March 12, 2026?

If your agreement was signed on or after March 20, 2025 and you meet the other conditions, you still qualify. File a new rebate application for the first-time buyer amount within two years of the date ownership was transferred, even if the builder already filed the regular rebate.

What about the provincial part of the HST?

Ontario matched the rebate for its 8% part (up to $80,000) and, for agreements signed April 2026 to March 2027, removes the whole 13% for any buyer. Nova Scotia has a separate first-time rebate of up to $3,000. New Brunswick, Newfoundland and Labrador and PEI have no provincial rebate. Quebec did not match it for the QST. BC, Alberta, Saskatchewan and Manitoba charge no provincial tax on the home itself.

The first-time home buyers' GST rebate: up to $50,000 back on a new home

How much it is worth

The rebate is a top-up to the regular GST/HST new housing rebate. Together they return 100% of the GST on a new home valued up to $1,000,000. Above that, the maximum drops by $10,000 for every $100,000 of value until it reaches zero at $1,500,000.

For a home outside the HST provinces (GST only), first-time buyer, agreement signed after March 20, 2025:

Home value	GST at 5%	Rebate	GST you pay

| $500,000 | $25,000 | $25,000 | $0 | | $800,000 | $40,000 | $40,000 | $0 | | $1,000,000 | $50,000 | $50,000 | $0 | | $1,100,000 | $55,000 | $40,000 | $15,000 | | $1,250,000 | $62,500 | $25,000 | $37,500 | | $1,400,000 | $70,000 | $10,000 | $60,000 | | $1,500,000 | $75,000 | $0 | $75,000 |

In the HST provinces the same amounts apply to the 5% federal part. The provincial part is a separate story: see the Ontario guide for the largest one.

The tests you must pass

Age and status. At least 18 on the day ownership transfers, and a Canadian citizen or permanent resident.

First-time. Neither you nor your spouse or common-law partner lived in a home that either of you owned, or co-owned, anywhere in the world, as a primary place of residence, in the calendar year you take ownership or in the four calendar years before it. The CRA’s example: a home sold in June 2022, ownership of the new home in August 2026, does not qualify (2022 is within the four prior years); ownership in February 2027 does.

Primary residence. The home must be for use as your primary place of residence, not a rental or a cottage.

Once. Neither you nor your spouse or partner can have received this rebate before.

Dates. Bought from a builder: the agreement of purchase and sale is signed on or after March 20, 2025 and before 2031, construction begins before 2031, and the home is substantially complete with ownership or possession transferred before 2036. Owner-built: construction begins on or after March 20, 2025 and before 2031, and you first occupy it before 2036. Taking over an agreement that someone else signed before March 20, 2025 does not qualify.

How to get the money

Bought from a builder. Sign Form GST190 (and RC7190-ON in Ontario) in front of the builder or your lawyer at closing. If the builder agrees to pay or credit the rebate, the price you pay is reduced and the builder files with the CRA. If not, you pay the full tax and file GST190 yourself within two years of the transfer of ownership.
Built it yourself. Form GST191 with the GST191-WS worksheet, within two years of substantial completion or first occupancy, whichever comes first. Keep every invoice.
Co-op share. GST190, within two years of the transfer of the share.
Already closed before Royal Assent. If the regular rebate was already claimed, file a second application for the first-time amount within the two-year limit.
Quebec. File through Revenu Québec, which administers the GST there, using the FP-2190 forms.

The new-home HST rebate calculator applies the dates and the phase-out for any province, and the mortgage calculator folds the tax and the rebates into your cash to close when you mark the home as newly built.

Questions people ask

Is the rebate 100% of the tax on a $1.2 million home?: No. Above $1,000,000 the maximum rebate falls in a straight line from $50,000 to zero at $1,500,000. At $1,200,000 the maximum is $30,000 (60% of $50,000), against $60,000 of GST. At $1,250,000 it is $25,000, the CRA's own example.
I owned a home years ago. Am I a first-time buyer?: You are if neither you nor your spouse or common-law partner lived in a home either of you owned in the calendar year you take ownership or in the previous four calendar years. Someone who sold in June 2022 and takes ownership in 2027 qualifies; taking ownership in 2026 does not, because 2022 is inside the four-year window.
Does the rebate apply to a resale house?: No. There is no GST or HST on a resale home, so there is nothing to rebate. It applies to a new or substantially renovated home bought from a builder, a home you build or have built, a pre-construction condo, or a share in a new housing co-operative.
Can my partner and I each claim it?: No. It is one rebate per home and once per lifetime per couple: if either of you has received it before, neither of you can claim it again. Both must meet the first-time test.
What if I closed before March 12, 2026?: If your agreement was signed on or after March 20, 2025 and you meet the other conditions, you still qualify. File a new rebate application for the first-time buyer amount within two years of the date ownership was transferred, even if the builder already filed the regular rebate.
What about the provincial part of the HST?: Ontario matched the rebate for its 8% part (up to $80,000) and, for agreements signed April 2026 to March 2027, removes the whole 13% for any buyer. Nova Scotia has a separate first-time rebate of up to $3,000. New Brunswick, Newfoundland and Labrador and PEI have no provincial rebate. Quebec did not match it for the QST. BC, Alberta, Saskatchewan and Manitoba charge no provincial tax on the home itself.

Sources

Every figure in this guide comes from one of these primary sources, checked on September 9, 2026.