First-Time Buyer GST/HST Rebate Calculator
Canada's new first-time home buyers' GST/HST rebate returns 100% of the federal GST on a new home up to $1M (max $50,000) — and Ontario matches the provincial share up to $80,000. Combined, that's up to $130,000 back. This calculator applies the phase-out between $1M and $1.5M and tells you which CRA form to file.
Rules checked October 27, 2026 · Bill C-4 received Royal Assent March 12, 2026.
How the first-time buyer GST/HST rebate works
The federal rebate (Bill C-4) refunds 100% of the 5% GST on a new home priced at $1M or less — a maximum of $50,000. Between $1M and $1.5M it phases out in a straight line (at $1.25M you get exactly half: $25,000 federal), and above $1.5M it's gone. Ontario's matching rebate works the same way on the 8% provincial share: up to $80,000 at $1M or less, phasing out by $1.5M, and never less than the standard Ontario New Housing Rebate of up to $24,000. You must be a first-time buyer, the home must be your primary residence, and the written agreement must be dated on or after March 20, 2025.
On a builder purchase, the builder often credits the rebate at closing and files on your behalf — check your statement of adjustments. If not, you file form GST190 (builder purchase) or GST191 (owner-built) with CRA, generally within 2 years of closing. Already closed and never claimed? Run the missed rebate checker. Buying to rent out instead? That's the NRRP, a different (smaller) rebate.
Sources: Bill C-4 first-time buyer GST rebate rules and dates · CRA Notice 346 — Ontario Enhanced New Housing Rebate · Or see the whole picture in the stacking calculator.
Estimates only — not tax, legal or financial advice. Confirm your figures with CRA or your lawyer before relying on them. Rules checked October 27, 2026.
Claim-ready worksheet — coming soon
We're building a printable worksheet that turns the numbers above into a claim-ready checklist: the right CRA forms, your deadlines, and the documents your lawyer will ask for. It isn't live yet, so this button deliberately does nothing.