First-time home buyers’ (FTHB) GST/HST rebate
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First-time home buyers’ (FTHB) GST/HST rebate
Status: Applications are open
Processing times
The CRA is updating filing systems to process applications where the purchase agreement was signed between March 20, 2025, and May 26, 2025. The CRA will begin processing these applications once the filing system updates are completed.
For more information, refer to: When your application will be processed
Ontario budget – Proposed Ontario first-time home buyers' rebate
On March 26, 2026, the Government of Ontario tabled the 2026 Ontario budget.
The budget proposed temporary relief measures, including the Ontario first-time home buyers' rebate.
More information will be provided as details become available.
The first-time home buyers’ (FTHB) GST/HST rebate:
- Eliminates 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.
Sections
- What is the first-time home buyers’ rebate
- Understand the rebate and how it helps first-time home buyers
- Who can apply
- Find out if you are eligible for the rebate
- How to apply
- When and how to file your application
- After you apply
- What to expect after you file your application
Related information
Page details
2026-04-16