Do I have to be a first-time buyer for Ontario's enhanced rebate?

No. The enhanced rebate and the affordability payment are for anyone buying or building a new home as their own or a relative's primary residence, with an agreement signed between April 1, 2026 and March 31, 2027. First-time status only matters for the separate first-time buyer rebates, which reach back to March 20, 2025.

What if my agreement was signed in 2025?

A first-time buyer who signed on or after March 20, 2025 gets the federal first-time rebate (up to $50,000) and the Ontario first-time rebate (up to $80,000). Together they cover all the HST on a home up to $1,000,000. A repeat buyer who signed in 2025 gets only the regular rebates. The federal one applies only under $450,000, and Ontario's is $24,000.

Is the rebate paid to me or taken off the price?

Almost always off the price. The builder credits the rebates on the closing statement and files Form GST190 with the Ontario schedule RC7190-ON for you. The affordability payment comes from the province once you consent on the form and the CRA tells Ontario your rebate was approved.

Does it apply to pre-construction condos?

Yes, on the same dates. The agreement with the builder must be dated in the window, construction must begin by December 31, 2028, and the unit must be substantially complete by December 31, 2031.

What about a home I build myself?

Construction must start between April 1, 2026 and March 31, 2027 and be substantially complete before 2030. Claim on Form GST191 with RC7191-ON within two years of completion or first occupancy, whichever is earlier. Only the HST you actually paid on the land and materials is rebated.

Ontario's $130,000 new-home HST rebate: who gets it, when, and how

What changed

Until 2025, a buyer of a new home in Ontario paid 13% HST and got two rebates. The federal new housing rebate was 36% of the GST, up to $6,300, and only on homes under $450,000. The Ontario new housing rebate was 75% of the 8% provincial part, up to $24,000, with no price cap. On a $900,000 home that meant $117,000 of HST and $24,000 back.

Three measures now sit on top of that.

The federal first-time home buyers’ GST/HST rebate. Bill C-4 received Royal Assent on March 12, 2026 and the CRA is taking applications. A first-time buyer gets 100% of the GST, the 5% federal part of the HST, on a new home up to $1,000,000, so up to $50,000. Between $1,000,000 and $1,500,000 the maximum shrinks in a straight line, so $1,250,000 gets $25,000 and $1,500,000 gets nothing. The agreement must be signed on or after March 20, 2025.

The Ontario first-time home buyers’ rebate. Ontario matched it for the 8% part. Up to $80,000 on homes to $1,000,000, on the same dates and rules, falling on the same scale until it meets the $24,000 regular rebate at $1,350,000.

The Ontario enhanced new housing rebate and the new home affordability payment. For agreements signed April 1, 2026 to March 31, 2027, every buyer, first-time or not, gets the full 8% part back. That is up to $80,000 on homes to $1,500,000, falling to $24,000 at $1,850,000. The affordability payment, paid by the province, covers the 5% federal part. It is up to $50,000 to $1,500,000, falling to zero at $1,850,000, less any federal rebate you already get. Together they make the $130,000.

What you get back, by price

Signed in the window, September 2026, first-time buyer or not:

Price	HST charged	Rebates	HST you pay
$700,000	$91,000	$91,000	$0
$1,000,000	$130,000	$130,000	$0
$1,250,000	$162,500	$130,000	$32,500
$1,500,000	$195,000	$130,000	$65,000
$1,675,000	$217,750	$77,000	$140,750
$1,850,000	$240,500	$24,000	$216,500

Signed in September 2025, before the window, first-time buyer:

Price	HST charged	Rebates	HST you pay
$700,000	$91,000	$91,000	$0
$1,000,000	$130,000	$130,000	$0
$1,250,000	$162,500	$65,000	$97,500
$1,500,000	$195,000	$24,000	$171,000
$1,675,000	$217,750	$24,000	$193,750
$1,850,000	$240,500	$24,000	$216,500

A repeat buyer who signed before April 2026 gets $24,000 at every price above $450,000.

Who qualifies

Any buyer, for the enhanced rebate and the payment. A new or substantially renovated house, condo or co-op share in Ontario, bought from a builder or built by you, as the primary residence of you or a relation (parent, child, sibling, spouse, in-law). Agreement dated April 1, 2026 to March 31, 2027, construction starting by December 31, 2028, substantially complete by December 31, 2031, price under $1,850,000.
First-time buyers, for the two first-time rebates. At least 18, a Canadian citizen or permanent resident, and neither you nor your spouse or common-law partner lived in a home either of you owned, in Canada or elsewhere, in the year you take ownership or the four calendar years before. Once per person and per couple. Agreement dated March 20, 2025 or later.
Not eligible: resale homes (no HST is charged), investment properties (those use the rental rebates), and agreements assigned from someone who signed before the qualifying date.

The total of all Ontario rebates for the 8% part can never exceed $80,000 or the provincial HST you actually paid. A first-time buyer who qualifies for both Ontario rebates claims the larger one.

How to claim

Check the date before you sign. The window goes by agreement date, not closing date.
At closing, sign Form GST190 and the Ontario schedule RC7190-ON in front of the builder or your lawyer. The builder takes the rebates off the balance due and files the forms. Tick the consent box so Ontario can pay the affordability payment.
If the builder will not credit the rebates, pay the full HST at closing and file GST190 yourself within two years of the transfer of ownership.
If you closed before March 12, 2026 and only got the regular rebate, file a second application for the first-time buyer portion within the same two-year limit.
Building yourself: Form GST191 with RC7191-ON, within two years of completion or first occupancy.

The new-home HST rebate calculator works all of this out from the price, the date and your first-time status. The mortgage calculator shows the tax and rebates in your cash to close when you mark the home as newly built.

Questions people ask

Do I have to be a first-time buyer for Ontario's enhanced rebate?: No. The enhanced rebate and the affordability payment are for anyone buying or building a new home as their own or a relative's primary residence, with an agreement signed between April 1, 2026 and March 31, 2027. First-time status only matters for the separate first-time buyer rebates, which reach back to March 20, 2025.
What if my agreement was signed in 2025?: A first-time buyer who signed on or after March 20, 2025 gets the federal first-time rebate (up to $50,000) and the Ontario first-time rebate (up to $80,000). Together they cover all the HST on a home up to $1,000,000. A repeat buyer who signed in 2025 gets only the regular rebates. The federal one applies only under $450,000, and Ontario's is $24,000.
Is the rebate paid to me or taken off the price?: Almost always off the price. The builder credits the rebates on the closing statement and files Form GST190 with the Ontario schedule RC7190-ON for you. The affordability payment comes from the province once you consent on the form and the CRA tells Ontario your rebate was approved.
Does it apply to pre-construction condos?: Yes, on the same dates. The agreement with the builder must be dated in the window, construction must begin by December 31, 2028, and the unit must be substantially complete by December 31, 2031.
What about a home I build myself?: Construction must start between April 1, 2026 and March 31, 2027 and be substantially complete before 2030. Claim on Form GST191 with RC7191-ON within two years of completion or first occupancy, whichever is earlier. Only the HST you actually paid on the land and materials is rebated.

Sources

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