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

No. Above $1,000,000 the maximum falls in a straight line from $50,000 to zero at $1,500,000. At $1,200,000 it is $30,000, or 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 year you take ownership or in the four calendar years before. Sold in June 2022 and taking 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. A resale home has no GST or HST, so there is nothing to rebate. It covers 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-op.

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 can claim it again. Both must pass 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 application for the first-time buyer amount within two years of the transfer of ownership, even if the builder already filed the regular rebate.

What about the provincial part of the HST?

Ontario matched it 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 its own 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.

First-Time Home Buyers' GST Rebate (2026)

How much it is worth

The rebate tops up the regular GST/HST new housing rebate. Together they return 100% of the GST on a new home worth up to $1,000,000. Above that, the maximum drops by $10,000 for every $100,000 of value, reaching zero at $1,500,000.

First-time buyer, GST-only province, 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 separate, and the Ontario guide covers 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 either of you owned, anywhere in the world, as your main home, in the year you take ownership or the four calendar years before.

Primary 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 is signed on or after March 20, 2025 and before 2031, construction begins before 2031, and ownership or possession of the substantially complete home transfers 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 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 credits the rebate, your price drops and the builder files. 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.
Closed before Royal Assent. If the regular rebate was already claimed, file a second application for the first-time amount within the same 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. The mortgage calculator adds the tax and rebates to 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 falls in a straight line from $50,000 to zero at $1,500,000. At $1,200,000 it is $30,000, or 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 year you take ownership or in the four calendar years before. Sold in June 2022 and taking 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. A resale home has no GST or HST, so there is nothing to rebate. It covers 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-op.
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 can claim it again. Both must pass 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 application for the first-time buyer amount within two years of the transfer of ownership, even if the builder already filed the regular rebate.
What about the provincial part of the HST?: Ontario matched it 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 its own 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.