On a C$1.25 million Ontario new build, a qualifying first-time buyer can recover C$130,000: C$80,000 combined provincial housing rebate, C$25,000 federal GST rebate and C$25,000 ONHAP. The Ontario top-up fills the federal phase-out, so the amounts must not be double-counted.
Adjust the variables below to simulate outcomes, compare rates, and see real-time projections.
A direct comparison of features, rules, limits, and eligibility requirements.
| Feature / Detail | Ontario provincial rebate + ONHAP | Federal first-time GST rebate |
|---|---|---|
Which HST component is relieved | The standard and enhanced Ontario rebates together cover up to the provincial 8%; ONHAP fills the otherwise-unrebated federal 5% | Federal first-time rebate covers some or all of the 5% federal HST |
Maximum from each source | Up to C$80,000 combined provincial rebate plus up to C$50,000 ONHAP after federal offset | Up to C$50,000 for a qualifying first-time buyer |
Buyer test | Eligible Ontario new-home buyers, including repeat buyers, within the temporary ENHR window | First-time buyer conditions apply; a standard smaller federal rebate may still apply to qualifying lower-priced homes |
Price band | C$80k combined provincial rebate and C$50k federal-slice relief through C$1.5m; the enhanced amounts taper away by C$1.85m, leaving up to C$24k standard provincial rebate | Full 5% to C$1m; phases to zero at C$1.5m |
Agreement window | Ontario ENHR/ONHAP generally require a builder agreement from 1 April 2026 through 31 March 2027 | Federal FTHB agreement generally must be on or after 20 March 2025 and before 2031 |
Owner occupancy | The Ontario owner-occupied route requires a qualifying primary residence; rental housing uses separate ENRRP rules | The federal FTHB route also requires the home to be bought for use as a primary residence |
Analyze the advantages and drawbacks of each financial product before making a decision.
Aisha and Dev qualify as first-time buyers of a new Ontario home priced at C$850,000 before HST. The federal first-time rebate covers C$42,500, which is 5% of their price. The standard and enhanced Ontario rebates together cover C$68,000, which is 8%, under CRA Notice 346. ONHAP is zero for them because the federal rebate has already covered the full 5% federal component. Combined relief is C$110,500 against C$110,500 of HST.
Now take Renée, who is buying another qualifying primary residence at the same price. She does not qualify for the federal first-time rebate. The combined provincial rebates can still supply C$68,000, and ONHAP can fill the C$42,500 federal slice if her Ontario claim qualifies. The headline C$110,500 is therefore not reserved for first-time buyers during the temporary Ontario window. Ontario's ONHAP page says ONHAP comes from Ontario after CRA assesses the ENHR application; it is a separate payment, even when a builder credits it at closing.
The federal first-time rebate is C$50,000 at C$1 million and slides to zero at C$1.5 million. That does not mean a qualifying Ontario buyer's combined relief slides with it in the temporary ENHR window. Ontario holds the combined provincial rebate at C$80,000 across that band and raises ONHAP as the federal rebate falls, up to a C$50,000 top-up.
At C$1.25 million, Aisha's federal first-time rebate is C$25,000. Ontario adds a C$80,000 combined provincial rebate and C$25,000 ONHAP: C$130,000 in total, which is the maximum combined relief stated by Ontario. At C$1.5 million the federal rebate is zero, ONHAP is C$50,000 and the combined provincial rebate is C$80,000. Above C$1.5 million, the enhanced Ontario amounts phase down; at C$1.85 million or more, ENHR and ONHAP are unavailable and only the standard provincial rebate of up to C$24,000 remains. These figures use a before-tax home value and assume every eligibility condition is met.
CRA administers ENHR and the federal first-time rebate. Ontario administers ONHAP, using information shared from the CRA application when the buyer consents. Ontario says a person must first be eligible for and receive ENHR before ONHAP is paid. A purchaser can apply when the builder does not credit the relief; if the builder does credit the relief, it submits the rebate application. The contractual closing statement matters because a headline rebate is not the same as cash automatically available on closing day.
The FTHB agreement window generally begins 20 March 2025 and ends before 2031, while the temporary Ontario ENHR generally needs a builder agreement from 1 April 2026 through 31 March 2027. Owner-builders and leasehold purchases use different tests. A buyer who signed outside Ontario's window may have a federal FTHB claim but no ENHR or ONHAP. Check the signed agreement and the CRA forms before relying on this page's price-only simulator.
The owner-occupied rebates require the home to be acquired for use as the buyer's primary residence. Renting the property instead can change the applicable rebate route to the New Residential Rental Property Rebate and its Ontario enhancement. The relevant facts are intended use, first occupancy, and the form of the transaction; an automatic one-year clawback rule for every owner-occupied case is not in the current CRA eligibility page. If your plan to occupy changes, seek case-specific advice before assigning a rebate to a builder.
A non-qualifying spouse or common-law partner can affect federal first-time eligibility, while Ontario's temporary ENHR is available more broadly to eligible buyers. The first-time definition looks back through the current and previous four calendar years of owned primary-residence occupancy. Builder purchases, owner-built homes and co-op shares each have particular tests. Use the federal CRA eligibility page and Ontario's current ONHAP page as the final check, since the calculator only models the housing-tax amount after eligibility is established.
A qualifying Ontario first-time buyer at C$1.25 million receives C$80,000 combined provincial rebate and C$25,000 federal FTHB rebate; Ontario's ONHAP contributes the remaining C$25,000 federal slice, for C$130,000 total. At C$850,000, the first-time buyer has C$68,000 provincial rebate plus C$42,500 federal rebate and no ONHAP. An eligible repeat buyer at the same price has C$68,000 provincial rebate plus C$42,500 ONHAP if no federal rebate applies. The simulator separates complementary components and displays no winner. At C$1.85 million or more, the temporary enhancement and ONHAP are unavailable; only the standard Ontario rebate may remain. Check agreement timing, qualifying occupancy, and the CRA/Ontario applications before treating the estimate as closing cash.
Eligible Ontario new-home buyers during the temporary ENHR window, including repeat buyers who need ONHAP to cover the federal HST portion.
Qualifying first-time buyers across Canada; in Ontario it offsets ONHAP rather than adding a second full federal-slice payment.
These links include relevant regulators and page-specific references. Worked examples and projections may also use stated assumptions:
