Province · Buying your first home in Canada

First-time home buyer programs in Ontario

Ontario's provincial land transfer tax rebate, the temporary new-build HST rebate, and the municipal overlays in Toronto are the three pieces that move the most money. Everything else is federal.

Reviewed by Ben Stevenson, Managing Editor, Canadian Money Help Updated April 20, 2026 Methodology

$4,000 Max provincial rebate

$368,000 LTT-free up to

Up to $130,000 New build HST rebate

Provincial programs

Ontario Land Transfer Tax Refund for First-Time Homebuyers

Refund of up to $4,000 of provincial land transfer tax. If the tax owed is less than $4,000, you pay zero. If it is more, you pay the difference.

Eligibility

18 or older
Canadian citizen or permanent resident (you can become one within 18 months of registration to still qualify)
Must not have owned a home anywhere in the world
Spouse must not have owned a home while they were your spouse
Home must become your principal residence within 9 months

Form: Ontario Land Transfer Tax Refund Affidavit for First-Time Purchasers of Eligible Homes

Ontario HST Rebate on New Builds (temporary)

Full 13% HST rebate on eligible new homes up to $1,000,000. Partial rebate between $1M and $1.5M. Effective April 1, 2026 to March 31, 2027. Max benefit $130,000.

Eligibility

Purchase of a newly built home that has not been previously occupied
Must be primary residence
Agreement of purchase and sale dated within the effective window

Form: Verify with builder on closing documents. File via Form GST190/RC7190-ON.

Municipal overlays

Toronto

Toronto adds a municipal land transfer tax on top of the provincial one. First-time buyers can claim a rebate of up to $4,475, stackable with the provincial $4,000. Combined maximum rebate: $8,475.

Regional down payment programs

Region of Waterloo

Down payment loan forgivable after 20 years. Up to 5% of first $500K plus 10% of $500K–$600K. Income ceiling $109K. Must have resided in the region 12+ months.

Simcoe County

Forgivable down payment loan up to 10% of purchase price, max $50,000. Purchase price cap $712,300. Household income ceiling $121,500.

Kingston / County of Frontenac

Forgivable loan up to 10% of purchase price, max $45,000. Purchase price cap $500,000. Household income ceiling $95K ($130K for two-person).

Chatham-Kent

20-year interest-free loan up to 10% of purchase price, max $25,000. Purchase price cap $410,895. Income ceiling $95K.

Brantford

Forgivable loan up to 5% of purchase price. Purchase price cap $400,000. Income ceiling $90,600, assets under $30K.

Dufferin County

Interest-free loan up to 10% of purchase price. Purchase price cap $609,118. Income ceiling $109K ($132K household).

District of Muskoka

Down payment loan up to 10% of purchase price, max $70,000. Purchase price cap $726,600. Income ceiling $112,400.

Estimate your land transfer tax

Stacking with federal programs

Ontario buyers can combine the provincial rebates above with federal FHSA contributions ($40K lifetime), HBP withdrawals ($60K), and the $1,500 HBTC. An $800,000 Toronto purchase can stack over $100,000 in support across these programs.

See all federal programs and stages →