Cornerstone · HST rebate guide
How the HST rebate works for Cornerstone buyers (2026–27)
Last reviewed: October 20, 2026 · By the Living at Cornerstone team · Sources: Canada Revenue Agency (canada.ca), Government of Ontario (ontario.ca). General information, not tax or legal advice.
If you buy a new home from a builder to live in, and sign the agreement of purchase and sale between April 1, 2026 and March 31, 2027, Ontario's enhanced new housing rebate plus the Ontario New Home Affordability Payment can remove the full 13% HST on a home valued up to $1 million, worth up to $130,000. Relief stays at $130,000 up to $1.5 million. First-time buyers claim the federal FTHB GST/HST rebate (up to $50,000) first. [1] [2] [4]
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The four pieces of HST relief on a new Ontario home
Ontario's 13% HST on a new home has two parts: the 5% federal part and the 8% provincial part. Different programs cover each part.
| Program | Covers | Who | Key dates | Maximum | Source |
|---|---|---|---|---|---|
| Federal First-Time Home Buyers' (FTHB) GST/HST rebate | 5% federal part | First-time buyers (18+, citizen or PR, haven't lived in a home they or their spouse/partner owned in the current or previous 4 calendar years) | Agreement with builder on or after March 20, 2025 and before 2031; construction begins before 2031, substantially completed before 2036 | Up to $50,000. 100% for homes up to $1M, gradually reduced between $1M and $1.5M, nothing at $1.5M or more | [3] [5] [6] |
| Ontario first-time home buyers' (Ontario FTHB) rebate | 8% provincial part | Same eligibility as the federal FTHB rebate | Same dates as the federal rebate (Ontario aligned its effective date to March 20, 2025) | Up to $80,000. Reduced between $1M and $1.5M | [2] [6] [7] |
| Ontario Enhanced New Housing Rebate (ENHR) (temporary) | 8% provincial part | Any eligible individual, first-time or not, buying for their own or a relation's primary residence | Agreement of purchase and sale April 1, 2026 – March 31, 2027; construction begins by Dec 31, 2028 and is substantially completed by Dec 31, 2031; total consideration under $1,850,000 | Up to $80,000 (combined with the regular Ontario new housing rebate): full 8% up to $1M, flat $80,000 from $1M to $1.5M, partial from $1.5M to $1.85M | [1] [4] |
| Ontario New Home Affordability Payment (ONHAP) (paid by the Province) | Equivalent of the 5% federal part | Individuals eligible for the Ontario ENHR | Same window as the ENHR | Up to $50,000, reduced by any federal new housing rebate or federal FTHB rebate you're entitled to | [1] [2] [4] |
Two rules tie these together [1] [4]:
- All provincial-part rebates combined cannot exceed the lesser of $80,000 or the 8% provincial HST actually payable.
- First-time buyers must claim the federal FTHB rebate first. ONHAP then covers any part of the 5% federal HST the FTHB rebate didn't.
Outside the ENHR window, a buyer who isn't a first-time buyer generally gets only the regular Ontario new housing rebate: 75% of the provincial part, to a maximum of $24,000 [5]. The federal GST/HST new housing rebate applies only below $450,000 [5], so it doesn't help at Brampton new-home price points like these.
Worked examples at Cornerstone price points
Why these price points: Primont's public pages list Cornerstone townhomes starting from $629,990 and detached homes starting from $1,049,990 [8]. Prices and availability change without notice. The examples below use round illustrative values, not quotes for any specific home.
Assumptions (read before using these numbers):
- "Value" = purchase price before HST, as the CRA defines it (excluding GST/HST and any rebate the builder credited) [5].
- Many Ontario builder price lists already include HST net of rebates assigned to the builder. Confirm in your agreement of purchase and sale whether the price already reflects the HST rebate before counting these savings.
- Buyer is an individual buying from the builder for their own (or, for the ENHR, a relation's) primary residence, and meets all other CRA conditions.
- These examples are arithmetic on the published rules, not official CRA calculations.
Example A: $630,000 new townhome (pre-HST value)
HST at 13% = $81,900 (federal 5% = $31,500; provincial 8% = $50,400)
| Scenario | Federal FTHB | Provincial (Ont. FTHB / ENHR / NHR) | ONHAP | Total relief | HST left to pay |
|---|---|---|---|---|---|
| First-time buyer, signed in window | $31,500 | $50,400 | $0 | $81,900 | $0 |
| Repeat buyer, signed Apr 1, 2026–Mar 31, 2027 | — | $50,400 (ENHR) | $31,500 | $81,900 | $0 |
| Repeat buyer, signed after Mar 31, 2027 (if the window isn't extended) | — | $24,000 (regular NHR cap) | — | $24,000 | $57,900 |
Example B: $800,000 new home
HST = $104,000 (federal $40,000; provincial $64,000)
- First-time buyer: $40,000 federal FTHB + $64,000 provincial = $104,000 relief, $0 HST
- Repeat buyer signed in the window: $64,000 ENHR + $40,000 ONHAP = $104,000 relief, $0 HST
Cross-check: Ontario's own page says a $700,000 home could qualify for the full 13% relief of $91,000 [2].
Example C: $1,000,000 new detached home
HST = $130,000 (federal $50,000; provincial $80,000)
- First-time or repeat buyer signed in the window: $130,000 relief, $0 HST. This matches Ontario's official example [2].
Example D: $1,100,000 new detached home
HST = $143,000 (federal $55,000; provincial $88,000)
| Scenario | Federal FTHB | Provincial | ONHAP | Total relief | HST left |
|---|---|---|---|---|---|
| First-time buyer, signed in window | $40,000 (80% of $50,000, reduced above $1M) | $80,000 (ENHR flat) | $10,000 ($50,000 cap less $40,000 FTHB) | $130,000 | $13,000 |
| Repeat buyer, signed in window | — | $80,000 (ENHR flat) | $50,000 | $130,000 | $13,000 |
| Repeat buyer, signed after Mar 31, 2027 | — | $24,000 | — | $24,000 | $119,000 |
Cross-check: Ontario says a $1.2M home could qualify for the maximum $130,000 [2].
The takeaway: for move-up and repeat buyers, the signing date matters enormously. On a $630,000 home, signing on or before March 31, 2027 versus after it is the difference between $0 and $57,900 in HST under the rules as published today [1] [5]. First-time buyers keep their federal and Ontario FTHB rebates through agreements signed before 2031 [3] [7].
How the rebates are claimed
- Builder credit: the builder can pay or credit the ENHR and ONHAP to you, as with other new housing rebates. If you weren't actually eligible, you and the builder are jointly liable to repay [4].
- Forms: GST190 (GST/HST New Housing Rebate Application for Houses Purchased from a Builder) plus RC7190-ON (GST190 Ontario Rebate Schedule) [4].
- ONHAP: no separate application. Tick the "ONHAP – consent to share information" section on the rebate form; the Province then pays it separately [4] [9].
- Timing: the CRA says it will start processing ENHR applications once system changes are in place in fall 2026, asks you to allow 120 days, and warns audits can add up to 6 months [9].
- Records: keep your application, worksheets, your agreement of purchase and sale and proof of occupancy for 6 years [9].
- ONHAP questions: ServiceOntario, 1-800-267-8097 [4].
Watch-outs
- Primary residence only. Investment properties don't qualify for these rebates; rental purchases fall under separate rental-property rebates [4] [5].
- Old agreements can't be "refreshed". An agreement signed before April 1, 2026 that's later changed or assigned is treated as signed before April 1, 2026, so it doesn't qualify for the ENHR. Cancelling and re-signing with the same builder can also be caught [4].
- Assignments: the ENHR applies only if both the original agreement and the assignment are signed within the window [4].
- First-time status is tested on the day ownership transfers, not the day you sign [3].
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FAQ
Do I have to be a first-time buyer to get HST relief on a new home in Ontario in 2026?
No. The temporary Ontario Enhanced New Housing Rebate and the Ontario New Home Affordability Payment are available to eligible individuals buying a new home as their (or a relation's) primary residence, first-time or not, if the agreement of purchase and sale with the builder is signed between April 1, 2026 and March 31, 2027.
What's the maximum HST relief on a new home in Ontario?
Up to $130,000: $80,000 against the 8% provincial part and up to $50,000 against the 5% federal part. That means the full 13% HST on homes valued up to $1 million, with $130,000 maintained up to $1.5 million, according to the Canada Revenue Agency and the Government of Ontario.
How much HST would I save on a $630,000 new townhome?
On a $630,000 pre-tax purchase price, HST is $81,900. An eligible buyer signing in the April 1, 2026 to March 31, 2027 window, or an eligible first-time buyer, could have all $81,900 rebated. A repeat buyer signing after March 31, 2027 would get only the regular Ontario new housing rebate of up to $24,000 under current rules. Check whether your price already includes HST.
Can I claim both the first-time buyer rebate and the enhanced Ontario rebate?
You can claim either or both Ontario rebates, but the provincial total cannot exceed the lesser of $80,000 or the 8% provincial HST payable. First-time buyers claim the federal first-time home buyers' GST/HST rebate first, and the Ontario New Home Affordability Payment covers any remaining federal portion.
Does the builder apply the rebate, or do I apply?
Either. The builder can credit the rebates to you at closing using Forms GST190 and RC7190-ON, or you can apply to the Canada Revenue Agency yourself. The Ontario New Home Affordability Payment needs no separate application if you consent to information sharing on the rebate form.
When does Ontario's enhanced new housing rebate end?
For homes bought from a builder, the agreement of purchase and sale must be signed on or before March 31, 2027. Construction must begin by December 31, 2028 and be substantially completed by December 31, 2031.
Sources
- CRA, What is the Ontario Enhanced New Housing Rebate
- Government of Ontario, Building more homes faster: Saving home buyers up to $130,000 with HST relief (updated July 22, 2026)
- CRA, What is the first-time home buyers' rebate · Who can apply
- CRA, GST/HST Notice 346: Ontario Enhanced New Housing Rebate (August 2026)
- CRA, Guide RC4028: GST/HST New Housing Rebate
- CRA, GST/HST Memorandum 19-3-10: First-time Home Buyers' GST/HST Rebate
- Ontario Newsroom, Ontario Expanding HST Rebate to Lower the Cost of New Homes
- Primont, Cornerstone project page and broker portal (checked October 20, 2026)
- CRA, Ontario ENHR: After you apply
General information only, based on CRA and Government of Ontario publications as of October 20, 2026. Rules can change. Confirm your eligibility with the CRA, your real estate lawyer or a tax professional. Prices and incentives are set by the builder and can change without notice.
This site is an independent registration funnel operated for Cornerstone interest. It is not Primont.com. Renderings are artist concepts. Prices, sizes, specifications, and availability are subject to change without notice.
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