First-time home buyers’ (FTHB) GST/HST rebate
Status: Applications are open
Ontario budget – Ontario first-time home buyers' rebate is now available
The Ontario first-time home buyers’ (ON FTHB) rebate provides a rebate of up to $80,000 of the provincial part of the HST to individuals in Ontario who are buying, building or substantially renovating their first home. The ON FTHB rebate follows the eligibility conditions for the federal FTHB GST/HST rebate.
To apply for the rebate, see How to apply. For detailed information about the ON FTHB rebate, refer to: Guide RC4028, GST/HST New Housing Rebate.
The first-time home buyers’ (FTHB) GST/HST rebate:
- Provides a rebate of 100% of the GST (or federal part of the HST) for first-time home buyers on a new home valued up to $1 million
- Allows first-time home buyers to reduce the amount of tax they pay on a new home valued between $1 million and $1.5 million
As a first-time home buyer, you may be eligible for the FTHB GST/HST rebate in addition to the existing GST/HST new housing rebate. Where both rebates apply, the FTHB GST/HST rebate acts as a top up to the existing GST/HST new housing rebate.
Learn more: GST/HST new housing rebate
For technical enquiries, contact GST/HST Rulings at 1-800-959-8287.