Ontario enhanced new housing rebate (ENHR)

The Ontario enhanced new housing rebate (ENHR) provides a temporary top-up to the Ontario new housing rebate. It applies to homes purchased from a builder between April 1, 2026, and March 31, 2027, as well as owner-built homes where construction begins during the same period.

If you are eligible for the Ontario ENHR, you may also be eligible for the Ontario new home affordability payment (ONHAP), administered by the Province of Ontario.

If you are a buyer, you are responsible for ensuring you are eligible for the Ontario ENHR. If you are not eligible for the rebate and the builder paid or credited the rebate to you, you are liable to repay this amount to the CRA.