Program · Federal
GST/HST New Housing Rebate
Federal rebate of a portion of GST or HST paid on a new or substantially renovated home. A separate first-time-buyer enhancement removes GST on new builds up to $1M (Bill C-4, pending final approval as of April 2026).
Proposed · pending final approvalEligibility
- Home must be a new build or substantially renovated
- Must be your or a relation's primary place of residence
- File within two years of close
Limits and rules
- Standard new housing rebate: up to $6,300 federal portion (plus provincial portion in HST provinces)
- Proposed first-time buyer GST removal: full 5% GST removed on homes priced up to $1M, phased out between $1M and $1.5M