How this page is sourced
Official sources first. Plain-language notes second.
This page is primarily based on CRA and Department of Finance Canada materials. Tables, examples, and plain-language explanations are only aids to understanding; they do not replace official documents, legal advice, accounting advice, or builder documents.
The AI Q&A below uses the same fixed official data pack only. It does not search the web, fetch CRA pages at runtime, or cite unlisted sources. Users can ask only questions related to this rebate topic; off-topic questions are refused.
AI source boundary
Uses only the fixed official data pack; no web browsing, no other sources, and no definite eligibility decisions.
Threshold table
Key value thresholds
Based on current CRA official information, the Ontario Temporary Enhanced New Housing Rebate / Ontario ENHR mainly allows eligible individuals purchasing a new or substantially renovated home to recover up to $80,000 of the Ontario 8% HST portion.
$1,000,000 or below
Full provincial relief
$1,000,000 to $1,500,000
Flat enhanced amount
$1,500,000 to $1,850,000
Phase-down range
$1,850,000 or above
Existing rebate level
Worked example
How would a $1.6M builder new home generally be estimated?
This only demonstrates the Ontario 8% HST rebate calculation logic in the official data pack. It does not confirm eligibility and does not calculate the 5% Ontario top-up for non-official example amounts.
1. Find the value band
$1,600,000
This is between $1,500,000 and $1,850,000, so it falls in the phase-down range.
2. Apply the official-data formula
$24,000 + ($56,000 x $250,000 / $350,000)
$56,000 is the difference between $80,000 and $24,000; $250,000 is $1,850,000 minus $1,600,000.
3. General estimate
$64,000
In eligible cases, this is the general Ontario 8% HST rebate estimate, not eligibility confirmation.
Ontario top-up
5% Ontario top-up relief
Ontario also provides additional 5% Ontario top-up relief. According to CRA official information, to qualify for this 5% top-up, the buyer must be eligible for and have received Ontario ENHR, either directly or through a builder credit at closing.
CRA official example
In CRA's example, a buyer purchases a $1,000,000 builder new home with $130,000 HST. In eligible cases, the buyer can assign the $80,000 Ontario 8% HST rebate and the $50,000 5% Ontario top-up to the builder, and the builder credits those amounts at closing.
Key cautions
Important points
- 1This is not a general resale-home policy.
- 2It mainly applies to new or substantially renovated homes purchased from a builder.
- 3Actual qualification depends on contract date, home value, intended use, whether HST is payable, CRA forms, builder crediting, and lawyer/accountant review.
- 4First-time home buyers may also need to consider interaction with the federal FTHB GST rebate and Ontario FTHB rebate.
- 5The AI cannot determine that a specific buyer is definitely eligible.