The Ontario Enhanced New Housing Rebate relieves up to $80,000 of the 8 per cent provincial portion of HST on a new home valued up to $1,850,000. It is a full rebate to $1,000,000, a flat $80,000 between $1,000,000 and $1,500,000, partial to $1,850,000, and nothing above. It is not restricted to first-time buyers. The agreement of purchase and sale must be signed between 1 April 2026 and 31 March 2027, with substantial completion by 31 December 2031. A first-time buyer can stack the federal rebate of up to $50,000, which is full to $1,000,000 and gone at $1,500,000. The traditional federal new housing rebate is worth nothing here — it disappears above a value of $450,000. On a builder purchase the rebate is normally assigned to the builder and already inside the advertised price, so ask what the chargeback is if you turn out not to qualify.
There is an $80,000 rebate available on a new home in Ontario right now. It is not restricted to first-time buyers. It applies at prices that actually exist on the Mayfield Road corridor. And it has a hard deadline: the agreement of purchase and sale must be signed on or before 31 March 2027.
It is called the Ontario Enhanced New Housing Rebate, and the Canada Revenue Agency set it out in GST/HST Notice 346, dated 24 August 2026. If you are shopping new construction in Caledon or Brampton, it is the largest single number on your side of the ledger, and a surprising number of people have never heard of it.
Three different rebates, and why the old one is worthless here
New housing in Ontario now sits under three separate rebate regimes that people constantly confuse. They stack differently and they have different eligibility.
| Rebate | Maximum | Who qualifies | Price ceiling |
|---|---|---|---|
| GST/HST New Housing Rebate — federal portion | $6,300 (owner-built figure published by CRA) | Any eligible buyer | Full at $350,000; phased out to $450,000; nothing above $450,000 |
| Ontario New Housing Rebate — the long-standing provincial one | $24,000 where HST was paid on the land ($16,080 where it was not) | Any eligible buyer | No price ceiling |
| First-Time Home Buyers’ GST/HST Rebate — federal | $50,000 | First-time buyers only | Full to $1,000,000; reduced to $1,500,000; nothing at or above $1,500,000 |
| Ontario Enhanced New Housing Rebate | $80,000 | Not restricted to first-time buyers | Up to $1,850,000 |
The federal new housing rebate is nil in this corridor. It disappears entirely above a fair market value of $450,000. Every project on the Mayfield corridor for which the builder publishes a price is far above that. If a sales presentation shows you a “GST rebate” line on a $900,000 town, ask which rebate they mean — because it is not the traditional federal one.
The Ontario Enhanced New Housing Rebate, in detail
The enhanced rebate relieves the 8 per cent provincial portion of the HST, up to $80,000. Here is how it scales:
| Value of the home | Enhanced rebate |
|---|---|
| Up to $1,000,000 | Full rebate of the 8% provincial portion, to a maximum of $80,000 |
| $1,000,000 – $1,500,000 | Flat $80,000 |
| $1,500,000 – $1,850,000 | Partial rebate of the 8% provincial portion |
| $1,850,000 and above | No enhanced rebate — only the standard Ontario rebate, $24,000 maximum |
The conditions, verbatim from the CRA
- The home must be a new or substantially renovated residential complex, acquired for use as the individual’s or their relation’s primary place of residence.
- The agreement of purchase and sale must be entered into between 1 April 2026 and 31 March 2027.
- For an owner-built home, construction must start between those same dates.
- Substantial completion by 31 December 2031.
- It is not limited to first-time buyers. The CRA describes it as applying to individuals who buy a new or substantially renovated residential complex.
Read the first date again. 1 April 2026 to 31 March 2027 is a twelve-month window on the signing of the agreement, not on closing and not on occupancy. A home you sign for in March 2027 and close in 2029 is inside it. A home you signed for in February 2026 is outside it, however new the house is. The date that governs is the date on the agreement.
What this is worth at real corridor prices
A note on the prices below. Of the nine projects commonly listed on this corridor, only two publish any price on the builder’s own website. Those two are used here. Every other price circulating for this corridor comes from listing aggregators, and I will not build a worked example on a number I cannot trace to the builder. The illustrations below are arithmetic, not quotes, and the value of your rebate depends on the consideration and the terms in your own agreement.
| Scenario | Enhanced rebate | First-time buyer federal rebate | Combined |
|---|---|---|---|
| $700,000 town (Primont publishes “from the $600’s” at Cornerstone) | 8% of $700,000 = $56,000 | Full $50,000 if a first-time buyer | $106,000 |
| $1,000,000 home | Capped at $80,000 | Full $50,000 if a first-time buyer | $130,000 |
| $1,250,000 home | Flat $80,000 | CRA’s own worked example: 50% of the maximum, so $25,000 | $105,000 |
| $1,500,000 home | Flat $80,000 at the top of the flat band | Nil — no rebate at or above $1.5M | $80,000 |
| $1,850,000+ home | Nil enhanced; standard Ontario rebate of $24,000 applies | Nil | $24,000 |
Rosehaven publishes lot-frontage pricing at its Mayfield Collection community running from thirty-foot designs in the upper $1.1 millions to forty-five-foot designs in the upper $1.7 millions. That entire range sits inside the enhanced rebate band — the thirty-foot product in the flat $80,000 zone, the largest frontages in the partial band above $1.5 million but still under the $1,850,000 ceiling.
That is the headline for this corridor. Mayfield Road pricing sits almost exactly inside the enhanced rebate’s most generous band — the range where the rebate is a flat $80,000 rather than a proportion. It is not a coincidence that the band was drawn where it was, and it is the strongest argument for signing inside the window rather than waiting for a later phase.
The trap: who actually receives the money
On a builder purchase, the new housing rebate is normally assigned to the builder and credited against the purchase price, so you never see a cheque. That is ordinary and it is fine. Two things follow from it that are not obvious:
- The rebate is usually already inside the advertised price. If the sign says the price is “net of rebate”, the builder has assumed you qualify. If it turns out you do not — because the home is not going to be your primary place of residence, for instance — the builder will typically charge the rebate amount back to you on closing. On an $80,000 rebate, that is an $80,000 adjustment.
- Primary place of residence is a condition, not a formality. The CRA states the home must be acquired for use as the individual’s or their relation’s primary place of residence. An investor buying to rent is on a different footing entirely, and an assignment adds a further layer.
If you are buying to rent, or you may assign before closing, do not assume any of the figures above apply to you. Get that reviewed before you sign, not after. I have written separately about how an assignment interacts with HST and the flipping rule, and the two questions are connected.
What I could not verify, and am not going to guess about
The CRA’s page on the first-time home buyers’ GST/HST rebate sets out the maximum, the thresholds and the phase-out, and confirms the rebate is in force and available. It does not state, on that page, the agreement-signing or construction-start and completion date conditions that attach to it. The enhanced Ontario rebate’s dates are stated plainly in Notice 346 and are quoted above. For the federal first-time buyers’ rebate I am not going to import the enhanced rebate’s dates by analogy — confirm the timing conditions with the CRA or your accountant before you rely on stacking the two.
The five questions to ask before you sign
- Is the price on the sign net of rebate or before rebate? Ask it in exactly those words and get the answer in the agreement.
- Which rebates has the builder assumed I qualify for? The enhanced Ontario one, the federal first-time buyers’ one, or both.
- What is the chargeback if I do not qualify? There will be one. Know the number.
- Is my agreement dated inside the window? 1 April 2026 to 31 March 2027. If a builder is holding a lot for a later release, that date is a real cost of waiting.
- Is substantial completion realistically before 31 December 2031? On a corridor where no servicing allocation is published, a late phase is worth a hard question.
The enhanced rebate is the most valuable, most time-limited and least discussed number in new construction in Ontario right now. It is worth up to $80,000, it does not care whether you have owned before, and the door closes on 31 March 2027.
Working out whether a corridor purchase clears the rebate bands?
The difference between signing before and after 31 March 2027, and between landing at $1.49 million and $1.52 million, is real money — and it is arithmetic anyone can check against the CRA’s own notices. Send me what you are considering and I will lay out which rebates apply, where the bands fall, and what questions to put to the builder in writing before you sign. I am a cooperating agent, not a builder’s sales office, and I am not an accountant — anything that turns on your tax position goes to one.
connect@jatindua.com · 437-987-1925 · Book a free consultation
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Frequently asked questions
What is the Ontario Enhanced New Housing Rebate?
It is a rebate of up to $80,000 on the eight per cent provincial portion of the HST paid on a new or substantially renovated home, set out by the Canada Revenue Agency in GST/HST Notice 346 dated 24 August 2026. It gives a full rebate of the provincial portion to a maximum of $80,000 for homes valued up to $1,000,000, a flat $80,000 between $1,000,000 and $1,500,000, a partial rebate between $1,500,000 and $1,850,000, and nothing at $1,850,000 and above, where only the standard Ontario new housing rebate of up to $24,000 applies.
Do I have to be a first-time buyer to get the $80,000 rebate?
No. The Canada Revenue Agency describes the enhanced rebate as applying to individuals who buy a new or substantially renovated residential complex, acquired for use as the individual’s or their relation’s primary place of residence. That is the condition, not first-time buyer status. The separate federal first-time home buyers’ GST/HST rebate of up to $50,000 is the one restricted to first-time buyers, and an eligible buyer can potentially benefit from both.
What is the deadline for the Ontario Enhanced New Housing Rebate?
The agreement of purchase and sale must be entered into between 1 April 2026 and 31 March 2027. For an owner-built home, construction must start between those same dates. Substantial completion must occur by 31 December 2031. The governing date is the date of the agreement, not the closing date or the occupancy date, so a home signed for in March 2027 and closing years later is still inside the window.
How much is the federal first-time home buyers GST/HST rebate?
Up to $50,000. The Canada Revenue Agency published it on 13 March 2026, updated 30 March 2026, and confirmed in a newsroom tax tip that it is in force and available. The full rebate applies to a home valued at or below $1,000,000. Between $1,000,000 and $1,500,000 it is gradually reduced — the CRA’s own example is that a home valued at $1.25 million, the midpoint, is eligible for fifty per cent of the maximum. At $1,500,000 and above there is no rebate. The home must be newly built or substantially renovated and used as the individual’s primary place of residence.
Does the traditional GST new housing rebate apply to a new home in Caledon or Brampton?
The federal portion, effectively no. Guide RC4028 states the federal new housing rebate is thirty-six per cent of the GST paid, full at a fair market value at or below $350,000, phased out between $350,000 and $450,000, and unavailable above $450,000. Every project on the Mayfield corridor for which the builder publishes a price is well above $450,000. The Ontario new housing rebate has no price ceiling and remains available at a maximum of $24,000 where HST was paid on the purchase of the land, or $16,080 where it was not — and that $24,000 is what is left once a home passes the $1,850,000 enhanced-rebate ceiling.
Who receives the rebate on a builder purchase, me or the builder?
On a purchase from a builder the new housing rebate is normally assigned to the builder and credited against the purchase price, so the buyer never receives a cheque. Two consequences follow. First, the advertised price may already be net of the rebate, meaning the builder has assumed you qualify. Second, if you turn out not to qualify — most commonly because the home will not be your primary place of residence — the builder will typically charge that amount back to you on closing. On an $80,000 rebate that is an $80,000 adjustment. Ask in writing whether the price is net of rebate, which rebates the builder has assumed, and what the chargeback is.
Can I claim the rebate on an investment property or a rental?
The enhanced rebate as described by the CRA requires the home to be acquired for use as the individual’s or their relation’s primary place of residence, and the federal first-time buyers’ rebate carries a primary place of residence condition too. A purchase intended for rental is on a different footing, and there is a separate new residential rental property rebate regime with its own rules. If you are buying to rent, or you may assign the agreement before closing, do not assume the figures on this page apply to you — get it reviewed by an accountant before you sign.
What is the rebate worth on a $1.25 million home?
On the enhanced Ontario rebate, $1.25 million sits in the flat band between $1,000,000 and $1,500,000, so the rebate is $80,000. On the federal first-time home buyers’ rebate, the CRA’s own worked example uses exactly this figure: a new home valued at $1.25 million is the midpoint between $1 million and $1.5 million and is eligible for fifty per cent of the $50,000 maximum, so $25,000. A first-time buyer at that price could therefore be looking at $105,000 in combined relief. Whether both apply to your particular agreement is a question for your accountant.
Related reading
- Development charges on the Caledon–Brampton border: what a new home really costs
- Cannot close your assignment sale? The HST sentence and the flipping rule
- Tarion, the 45-day notice and deposit coverage
- Six pre-construction projects, six municipal files: what the record says
Sources
Every figure on this page traces to one of these, and each was read on 1 September 2026. Primary sources only — statute, regulation, and the government or agency that administers the rule. Where I could not verify something from a primary source, the page says so instead of guessing.
- GST/HST Notice 346, Ontario Enhanced New Housing Rebate — Canada Revenue Agency. Canada Revenue Agency, page dated 24 August 2026. Sets out relief of up to $80,000 on the eight per cent provincial portion of the HST for eligible homes valued up to $1,850,000, states that the rebate is not restricted to first-time buyers, and requires the agreement of purchase and sale to be entered into between 1 April 2026 and 31 March 2027 with substantial completion by 31 December 2031. Accessed 1 September 2026.
- First-time home buyers’ GST/HST rebate — Canada Revenue Agency. Canada Revenue Agency, issued 13 March 2026 and updated 30 March 2026. Maximum rebate $50,000; full rebate for homes valued at or below $1,000,000; gradually reduced between $1,000,000 and $1,500,000, with the agency’s own worked example giving fifty per cent of the maximum at a $1.25 million midpoint; no rebate at $1,500,000 and above. Accessed 1 September 2026.
- First-time buyers can save more on new homes — Canada Revenue Agency tax tip. Canada Revenue Agency newsroom. Confirms the first-time home buyers’ GST/HST rebate is in force and available. Accessed 1 September 2026.
- Guide RC4028, GST/HST New Housing Rebate — Canada Revenue Agency. Canada Revenue Agency, last modified 13 March 2026. The federal new housing rebate is thirty-six per cent of the GST paid, full at a fair market value at or below $350,000, phased out between $350,000 and $450,000, and unavailable above $450,000. The Ontario new housing rebate maximum is $24,000 where HST was paid on the land and $16,080 where it was not. Accessed 1 September 2026.
- Cornerstone, Brampton — Primont Homes. Primont Homes, the builder’s own website, read 1 September 2026. The only pricing language published by the builder for this community is “Coming Soon from the $600’s”. No price list, deposit structure or floor plan pricing is published. Accessed 1 September 2026.
- Mayfield Collection, Caledon — Rosehaven Homes. Rosehaven Homes, the builder’s own website, read 1 September 2026. The builder publishes lot-frontage pricing for this community running from thirty-foot designs in the upper $1.1 millions to forty-five-foot designs in the upper $1.7 millions. The site names Rosehaven Homes and Townwood Homes as the builders. Accessed 1 September 2026.
- Ontario Builder Directory — Home Construction Regulatory Authority. Home Construction Regulatory Authority, records retrieved 1 September 2026. The public register of licensed Ontario home builders and vendors. Licences are issued to individual corporate entities rather than to brand names, so the licensed vendor for a community is normally a separate project corporation named in the agreement of purchase and sale. The directory does not print a data-as-at date on its records. Accessed 1 September 2026.
About the author — Jatin Dua, Broker of Record
I’m the Broker of Record at RE/MAX Quantum Realty, 799 The Queensway in Etobicoke, and I work with buyers across the west GTA including the Caledon and Brampton new-construction corridor along Mayfield Road. I am a cooperating agent, not a builder’s sales representative and not a builder’s sales office. I do not set prices, release lots or control inventory, and nothing on this page is an offer of priority access to any project.
I write these pages the same way I work a file: read the primary source, quote it, date it, and say plainly where the source is silent or where two sources disagree. Every dollar figure below comes from a municipal, regional, provincial or federal document, not from a listing aggregator. If a figure on this page has no citation beside it, that is a mistake and I want to hear about it. connect@jatindua.com or 437-987-1925.