The First-Time Buyers’
GST Rebate
Up to $50,000 of the federal GST back on a new home, and the CRA lists modular homes as eligible. The part most people get wrong is how it meets Ontario’s rebates: it does not stack on top of ONHAP, it replaces the same federal money.
Checked · source: CRA, who can apply
$50,000 of the
Federal GST
The rebate became law on March 12, 2026 and the CRA is accepting applications. It returns 100% of the federal GST on a new home valued up to $1 million, which is where the $50,000 ceiling comes from. Between $1 million and $1.5 million it phases out on a straight line, and above $1.5 million there is nothing.
It covers a purchase from a builder, an owner-built home, and co-operative housing shares, and the CRA explicitly lists modular homes as eligible. For an EpicMod buyer that usually means the owner-built path, since you own the land and hold the permit — the owner-builder guide covers what that role involves.
| Home value at completion | Federal GST rebate |
|---|---|
| Up to $1 million | Up to $50,000, the full federal 5% |
| $1 million to $1.5 million | Straight-line phase-out |
| Above $1.5 million | Nothing |
One per couple, once. The rebate is claimed a single time by a couple, and it is not available to corporations or partnerships.
It Replaces ONHAP, It Does Not Add to It
Ontario’s rebates come in two pieces. The Enhanced New Housing Rebate returns the provincial 8%, up to $80,000. ONHAP is the Province’s payment covering the federal 5%, up to $50,000, and it exists because the standard federal new housing rebate phases out completely above $450,000, leaving most buyers nothing on the federal side.
If you are entitled to a federal rebate, this one included, ONHAP is reduced by the same amount. You claim the federal rebate first and ONHAP covers whatever federal portion is left. The federal 5% is covered once, not twice. What does not change is the provincial side: the Enhanced New Housing Rebate on the 8% is unaffected, and both Ontario rebates require the home to be the primary place of residence of you or a relation.
Enhanced New Housing Rebate, up to $80,000. Unaffected by the federal rebate. Requires primary-residence use by you or a relation.
Covered once. Either through this rebate as a first-time buyer, through ONHAP, or partly through each — up to $50,000 either way.
Neither Ontario rebate applies to a rental. A unit built to rent uses the ENRRP instead, which has its own forms and its own self-supply rule.
What Counts as
First-Time
The test looks back four full calendar years plus the current one, and it covers your spouse or common-law partner as well as you. Owning a home is not what disqualifies you — living in one you owned is.
Read the CRA’s own eligibility page before you count on it, and have your accountant confirm the look-back against your own history.
- ✓At least 18 years old
- ✓A Canadian citizen or permanent resident
- ✓Neither you nor your spouse or common-law partner lived in a home either of you owned in the current calendar year or the four preceding calendar years
- ✓Claimed once, by one person per couple
- ✓Individuals only — not corporations or partnerships
The Dates That Matter
This rebate runs on a long federal timetable. Ontario’s runs out much sooner, and for a home you build yourself that Ontario deadline is the binding one.
| Rebate | Agreement or start | Completion |
|---|---|---|
| Federal First-Time Home Buyers’ GST rebate | Agreement entered into on or after March 20, 2025 and before 2031; construction begins before 2031 | Substantially complete before 2036 |
| Ontario ENHR + ONHAP | Owner-built: physical work on the land begins by March 31, 2027. From a builder: agreement signed in the same window | Owner-built: before 2030 |
For an owner-built home, physical work means excavation or site preparation for the foundation — a permit in hand or a deposit paid does not count. Permits take 4 to 16 weeks depending on the municipality, so the date to work back from is your permit application. The calculator gives you that date.
Other Money for First-Time Buyers
None of these are rebates on the build, and none are administered by us. They are the items a first-time buyer most often leaves unclaimed.
$8,000 a year to a $40,000 lifetime limit, deductible going in and tax-free coming out.
Up to $60,000 per person withdrawn from an RRSP toward a first home, repayable over time.
Up to $4,000 back on the provincial land transfer tax for a first-time buyer.
Up to $4,475 inside the City of Toronto. Note that Toronto added higher municipal land transfer tax brackets on homes above $3 million, effective April 1, 2026.
First-Time Buyer Questions
Short answers. The CRA is the authority and your accountant applies it to your situation; we can tell you what to ask.
Find Your Permit Deadline
The federal rebate runs to 2031, but Ontario’s needs construction started by March 31, 2027. Pick your model and municipality and get the last safe date to apply for a building permit.
Amounts and deadlines are drawn from the CRA’s published material on the date shown, and programs change. Rebate eligibility is your accountant’s call; confirm with the CRA and your own accountant before making a purchase decision. EpicMod does not provide tax or legal advice.