First-time home buyers' GST/HST rebate

• What is the first-time home buyers’ rebate
• Who can apply
• How to apply
• After you apply

Who can apply

Check the following criteria to see if you may be eligible for this rebate.

1. You must be a first-time home buyer

   Generally, to be considered a first-time home buyer, all of the following must be true:

   • You are at least 18 years of age
   • You are a Canadian citizen or permanent resident of Canada
   • You have not lived in a home that you or your spouse or common-law partner owned, or jointly owned, whether in or outside of Canada, as your primary place of residence at any time in the calendar year or in the previous four calendar years Examples - Calendar year

     If you take ownership of a new home from a builder in 2025, you must not have lived in a home as your primary place of residence that was owned by you or your spouse or common-law partner in the 2025 calendar year, or in 2024, 2023, 2022, or 2021 (the previous four calendar years).

     Example 1

     An individual previously lived in a home that they owned as their primary place of residence. They sold it in June 2022. Since then, the individual has lived in a rental apartment.

     The individual entered into an agreement to purchase a new home from a builder on or after March 20, 2025, and they took ownership of the home in August 2026.

     The individual is not considered a first-time home buyer, as they lived in a home that they owned in 2022, which is in the previous four calendar years from the year when they took ownership of the new home.

     Example 2

     An individual previously lived in a home that they owned as their primary place of residence. They sold it in June 2022. Since then, the individual has lived in a rental apartment.

     The individual entered into an agreement to purchase a new home from a builder on or after March 20, 2025, and they took ownership of the home in February 2027.

     If all other conditions for the rebate are met, the individual would be considered a first-time home buyer, as they did not live in a home that they or their spouse or common-law partner owned in the calendar year or previous 4 calendar years.

   • You meet all of the criteria above on a specific date. This date will depend on whether you bought your home from a builder or built it yourself: If you purchased a home from a builder

     You must be a first-time home buyer on the date ownership of the home is transferred to you.

     If you purchased a home and lease the land from a builder

     You must be a first-time home buyer on the date possession of the home is transferred to you.

     If you built or substantially renovated your own home

     You must be a first-time home buyer on one of these dates (whichever is earlier):

     • When you first occupied the home as a place of residence

     • When the construction or substantial renovation of the home is substantially completed

     If you purchased a share of the capital stock of a co-operative housing corporation (co-op)

     You must be a first-time home buyer on the date ownership of the share is transferred to you.

   • Neither you, nor your spouse or common-law partner, have previously received an FTHB GST/HST rebate

   You must meet all of the conditions above to be considered a first-time home buyer. If you are not a first-time home buyer, you may still be eligible for the GST/HST new housing rebate.

2. You purchased or built a home

   As a first-time home buyer, you may be eligible if you have done one of the following:

   
   

   • You purchased a newly built or substantially renovated home from a builder, including a home on leased land (if the lease is for at least 20 years or gives you the option to buy the land) for use as your primary place of residence

   • You constructed or substantially renovated a home or hired someone else to construct or substantially renovate a home for use as your primary place of residence

   • You purchased a share in a co-operative housing corporation (co-op) for the purpose of using a unit in a newly built or substantially renovated co-op as your primary place of residence

   If your newly built or substantially renovated home is a mobile home or a floating home

   If you are an individual who purchased a newly built or substantially renovated mobile home (including a modular home) or floating home for use as your primary place of residence, you may be eligible for an FTHB GST/HST rebate for some of the GST/HST paid.

3. Other criteria

   You must also meet the following criteria:

   Other eligibility criteria: If you bought the house and land from the same builder

   The FTHB GST/HST rebate may be available if all of the following are true:

   • You meet the eligibility criteria for the existing GST/HST new housing rebate, or would if the maximum consideration payable for the home for the rebate was increased from $450,000 to $1.5 million
   • You entered into the agreement of purchase and sale for the home with the builder on or after March 20, 2025, and before 2031
   • The construction or substantial renovation of the home begins before 2031 and is substantially completed before 2036
   • Ownership of the home is transferred to you before 2036
   • You are buying the home for use as your primary place of residence
   • You are the first individual to occupy the home as a place of residence after the construction or substantial renovation of the home is substantially completed
   • Neither you, nor your spouse or common-law partner, have previously received an FTHB GST/HST rebate
   Other eligibility criteria: If you bought the house and lease the land from a builder

   The FTHB GST/HST rebate may be available if all of the following are true:

   • You meet the eligibility criteria for the existing GST/HST new housing rebate, or would if the maximum fair market value of the home (building and land) for the rebate increased from $472,500 to $1,575,000 (Refer to the threshold amounts for participating provinces in Guide RC4028, GST/HST New Housing Rebate)
   • You entered into the agreement of purchase and sale for the home with the builder on or after March 20, 2025, and before 2031
   • The construction or substantial renovation of the home begins before 2031 and is substantially completed before 2036
   • Possession of the home is transferred to you before 2036
   • You are buying the home for use as your primary place of residence
   • You are the first individual to occupy the home as a place of residence after the construction or substantial renovation of the home is substantially completed
   • Neither you, nor your spouse or common-law partner, have previously received an FTHB GST/HST rebate
   Other eligibility criteria: If you built or substantially renovated your own home

   The FTHB GST/HST rebate may be available if all of the following are true:

   • You meet the eligibility criteria for the existing GST/HST new housing rebate for owner-built homes, or would if the maximum fair market value of a home for the rebate increased from $450,000 to $1.5 million
   • The construction or substantial renovation of the home begins on or after March 20, 2025, and before 2031
   • The construction or substantial renovation of the home is substantially completed before 2036
   • The home is being constructed or substantially renovated for use as your primary place of residence
   • You are the first individual to occupy the home as a place of residence after the construction or substantial renovation began
   • You first occupy the home as a place of residence before 2036
   • Neither you, nor your spouse or common-law partner, have previously received an FTHB GST/HST rebate

   Example of when construction begins

   An individual purchased bare land on October 15, 2024, with the intention of building a house for use as their primary place of residence.

   The individual received the building permit on February 15, 2025, and hired a general contractor to oversee the construction. Excavation began on June 1, 2025.

   The CRA would consider the construction to have begun on June 1, 2025, when the excavation work relating to the house began.

   Other eligibility criteria: If you bought a share of the capital stock of a co-operative housing corporation

   The FTHB GST/HST rebate may be available if all of the following are true:

   • You meet the eligibility criteria for the existing GST/HST new housing rebate, or would if the maximum consideration payable for the supply of the share for the rebate increased from $472,500 to $1,575,000 (Refer to the threshold amounts for participating provinces in Guide RC4028, GST/HST New Housing Rebate)
   • You entered into the agreement of purchase and sale for the share with the co-op on or after March 20, 2025, and before 2031
   • The construction or substantial renovation of the residential complex begins before 2031 and is substantially completed before 2036
   • Ownership of the share is transferred to you before 2036
   • You are buying the share for the purpose of using a residential unit in the co-op as your primary place of residence
   • You are the first individual to occupy the residential unit as a place of residence after possession of the residential unit is transferred to you
   • Neither you, nor your spouse or common-law partner, have previously received an FTHB GST/HST rebate

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