Tools for buyers & agents

Ontario new home HST rebate calculator

Enter your SPNR below — breakdowns, the rebate curve, official CRA / Ontario references, and SPNR context follow.

Your purchase price

Stated price net of rebate (SPNR) — buyer pays on closing

Between $100,000 and $3,000,000. Type a number or drag the slider.

$100K$3M

Old rebate total (federal + Ontario)

$24,000.00

GI-085: federal GST/HST new housing rebate (up to $6,300.00 before phase-out) plus Ontario provincial rebate (capped at $24,000.00 in higher bands). Combined can exceed $24,000.00 — see Step 1.

Expanded rebate

$89,044.25

Illustrative new schedule on the same pre-tax base.

Additional savings

$65,044.25

Expanded minus old assignment (if positive).

Step 1 — Old system breakdownPre-April 2026

How the builder, CRA, and HST lined up before the expanded rebate.

Stated price net of rebate (SPNR) — buyer pays on closing$750,000.00

Federal GST/HST new housing rebate (federal part of HST)$0.00

Ontario new housing rebate (provincial part)$24,000.00

Total rebate assigned to builder (federal + Ontario)+$24,000.00

Total transaction value (HST-inclusive)$774,000.00

Pre-tax consideration (Formula 4)$684,955.75

HST at 13%$89,044.25

Builder receives from buyer$750,000.00

Builder receives rebate from CRA$24,000.00

Builder total receipts$774,000.00

Builder remits HST to CRA−$89,044.25

Builder nets$684,955.75

Buyer pays on closing$750,000.00

Step 2 — Additional savings from expanded rebate

Extra rebate from Ontario’s expanded schedule at your SPNR (same pre-tax base as Step 1).

New rebate (100% of HST on pre-tax consideration)$89,044.25

Less old rebate the builder already received−$24,000.00

Additional savings (expanded vs old assignment)$65,044.25

Under the expanded schedule (100% of HST (full rebate)), the rebate equals the federal and provincial HST on the pre-tax amount: $89,044.25.
The difference ($89,044.25 − $24,000.00 = $65,044.25) is the incremental rebate under the expanded rules at this SPNR.

Hybrid: federal GST on SOA + Ontario in price + CRA

Uses your entered SPNR. The federal GST leg (5% × pre-tax) is credited on the statement of adjustments at closing; the Ontario rebate already priced in (often up to 24,000) stays in the APS; the rest of the expanded rebate is claimed from CRA (the 8% provincial leg net of that Ontario amount).

Expanded rebate $89,044.25 is allocated as: $34,247.79 federal GST (5% × pre-tax) on the SOA, $24,000.00 Ontario component already in the listed price (GI-085), and $30,796.46 from CRA — in the full-rebate case this equals the 8% provincial leg minus the Ontario rebate in the APS ($54,796.46 − $24,000.00).

Stated price (SPNR) — amount you entered$750,000.00

Pre-tax consideration (GI-085 Formula 4)$684,955.75

Total HST (13% × pre-tax)$89,044.25

Federal GST (5% × pre-tax) — credited on SOA at closing$34,247.79

Provincial HST leg (8% × pre-tax)$54,796.46

Total expanded HST rebate entitlement$89,044.25

Federal GST (5% × pre-tax) — credited on SOA at closing$34,247.79

Ontario rebate in listed price (GI-085 provincial component)$24,000.00

Remainder — buyer claim from CRA$30,796.46

Sum: Ontario in price + federal SOA + CRA$89,044.25

In-price + SOA + CRA equals the full expanded rebate (split across the three buckets).

Stated price (SPNR) — due to builder before SOA credit$750,000.00

Less federal GST credit on SOA (5% × pre-tax)−$34,247.79

Buyer pays on closing (after SOA)$715,752.21

Buyer receives from CRA (later)$30,796.46

Buyer net after CRA cheque (lump-sum, no timing)$684,955.75

Legal and tax treatment depends on your agreement and CRA filing — use this only to compare cash timing and rebate splits against full assignment at closing.

Bottom line comparison

Standard (assigned) rebate vs hybrid SOA path — cash timing and net to buyer after CRA.

Standard (assigned)

Hybrid SOA + CRA

Buyer pays on closing

$750,000.00

$715,752.21

CRA pays buyer

—

$30,796.46

Buyer net after CRA

$750,000.00

$684,955.75

Builder nets

$750,000.00

—

Hybrid shows federal GST credited on the SOA (lower funds from buyer on closing) plus a CRA cheque for the remainder of the expanded rebate. Builder treatment in the hybrid column is not shown.

Eligibility (summary)

Dates and scope from Ontario announcements — verify for your deal.

Rebate schedule

Old vs new rebate at sample SPNRs (pre-tax from GI-085).

Rebate curve

Expanded rebate by SPNR vs old $24K reference line.

How this page works

Enter the SPNR (stated price net of rebate) from your APS — the amount you pay the builder before adjustments. The tool walks through CRA's GI-085 formulas and Ontario's expanded rebate schedule so you can compare scenarios with the official math in view.

Ontario expanded the new-housing HST rebate for many agreements signed in 2026–2027. This page is educational only — confirm eligibility and amounts with your lawyer and accountant.

For qualifying deals, the rebate can be much larger than before — up to $130,000 in the cap band — then phases down. Use the slider to see how your SPNR affects old rules vs the expanded schedule.

Ontario news release (March 25, 2026) →

Official documentation

These are the primary government sources behind the calculations on this page: how SPNR maps to pre-tax value (CRA), the new-housing rebate (CRA), Ontario's 2026 expansion announcement, and the technical schedule.

Stated price net of rebate (Ontario formulas)

Canada Revenue Agency

GI-085 — Formulas 1–4 to derive pre-tax consideration from SPNR (used for the "old system" ledger and hybrid Ontario component).

Open GI-085 →

GST/HST new housing rebate

Canada Revenue Agency

RC4028 — Federal overview of the new housing rebate, federal and provincial portions, and filing context.

Open RC4028 →

Ontario expanding the HST rebate

Government of Ontario

News release on the partnership with the federal government and the policy intent of the expanded rebate.

Read release →

Technical bulletin — rebate schedule (PDF)

Ontario — illustrative schedule

Provincial materials on the expanded rebate tiers and phase-out (aligned with the calculator's expanded schedule).

Open PDF →

Enter your SPNR

Use the figure from your agreement — what you pay the builder on closing before statement of adjustments.

Review old vs expanded

Step 1 shows the pre-expansion rebate chain; Step 2 shows the extra savings under Ontario's expanded schedule at your price.

Compare closing paths

Optional hybrid section splits federal SOA credit, Ontario in price, and CRA — then compare to standard assignment in the bottom-line table.

How SPNR fits the HST picture

The SPNR is the price on the agreement of purchase and sale. It already reflects the builder's assumption that the buyer assigns the new-housing rebate on closing. The tax-included value of the home is $774,000.00 — the assigned rebate ($24,000.00 under the pre-expansion rules) bridges the gap between what the buyer pays and that total.
HST is calculated on the pre-tax consideration from CRA GI-085, not by simply dividing the SPNR by 1.13 (that shortcut only matches the highest SPNR band — Formula 4).
Builder collects $750,000.00 from the buyer and $24,000.00 from CRA, remits $89,044.25 HST, and nets $684,955.75 (equals pre-tax consideration).
The $24,000.00 ceiling in CRA GI-085 applies to the Ontario provincial new housing rebate in the higher SPNR bands (shown as “maximum” there) — not to the federal GST/HST new housing rebate on the 5% federal portion (up to $6,300.00, phased by price). Your total assigned rebate is federal + Ontario, so it can be higher than $24,000.00 even when Ontario is at its cap.

Pre-tax consideration (GI-085 Formula 4): ($750,000.00 + $24,000) ÷ 1.13 = $684,955.75

Quick links

The same official documents are listed under Official documentation on this page. Bookmark those for the full calculation basis.

Disclaimer

This calculator is for education only. It is not legal, tax, or financial advice. Expanded rebate rules depend on federal and provincial enactment, eligibility, and facts of your deal. Verify all numbers with qualified professionals before relying on them.