Ontario’s HST Rebate
for Modular Homes
The Enhanced New Housing Rebate and ONHAP can return the full 13% HST on a new home that will be the primary residence of you or a relation. Here is how it works, which path applies to a factory-built home, and the dates that decide it.
Source: CRA GST/HST Notice 346 · Last verified · Updated
Two Rebates,
One Claim
HST in Ontario is 13%: an 8% provincial part and a 5% federal part. For new homes where the buyer or an owner-builder qualifies, Ontario now returns both. The Enhanced New Housing Rebate (ENHR) covers the 8% provincial portion up to $80,000. The Ontario New Housing Assistance Payment (ONHAP) covers the 5% federal portion up to $50,000 and is paid separately by the Province. Both require the home to be the primary place of residence of you or a relation.
The two caps are only reached on a $1,000,000 home. For an EpicMod project the recoverable amount is simply the HST you actually paid on eligible costs, which is why the calculator works from your real numbers instead of quoting a ceiling.
| Fact | Value |
|---|---|
| Provincial portion (ENHR) | Up to $80,000, the 8% part of HST |
| Federal-equivalent portion (ONHAP) | Up to $50,000, the 5% part, paid by Ontario |
| Full relief tier | Home value up to $1,000,000 |
| Who qualifies | Primary residence of you or a relation |
| Owner-built: construction begins | April 1, 2026 to March 31, 2027 |
| Owner-built: complete | Before 2030 |
| Purchase from a builder: agreement signed | April 1, 2026 to March 31, 2027 |
| Owner-built claim forms | GST191 + RC7191-ON |
| Builder-purchase claim forms | GST190 + RC7190-ON |
Buy from a Builder,
or Build It Yourself
Notice 346 sets out two paths with different dates, forms, and rules. Which one applies depends on who is legally the builder. EpicMod is a manufacturer: it builds the module in a factory and ships it to land you already own. It does not do the site work and does not set the module; your dealer or your own trades do that. That puts EpicMod and dealer customers on the owner-built path.
| Buying from a builder | Building it yourself (owner-built) | |
|---|---|---|
| Who is the builder | An HCRA-licensed builder sells you the finished home, usually on land they own | You are. You own the land, hold the permit, and direct the trades |
| Qualifying window | Purchase agreement signed April 1, 2026 to March 31, 2027 | Physical work on the land begins April 1, 2026 to March 31, 2027 |
| Construction must start | By December 31, 2028 | By March 31, 2027 (excavation or foundation site prep; a permit, deposit, or tree clearing does not count) |
| Substantially complete | By December 31, 2031 | Before 2030 |
| Value limit | Full relief to $1M, reduced above, none at $1.85M and up | Same tiers, measured on the fair market value of land plus home at completion; must be under $1.85M |
| What the claim covers | The builder’s sale price | Every construction cost that carried HST: the home package, site works, materials, and legal, engineering, and surveyor fees |
| When you get the money | The builder can credit it at closing | You pay the HST up front and recover it after filing, once the home is substantially complete |
| Warranty | Tarion coverage through the builder | No Tarion coverage; you sign the owner-acting-as-general-contractor exemption at permit |
| Forms | GST190 + RC7190-ON | GST191 + RC7191-ON |
| EpicMod customers | Rarely. EpicMod does not sell homes on land | Yes. This is the path for EpicMod and dealer customers |
The owner-built claim is often the larger one, because it covers the total project rather than a builder’s price, and it still requires the home to be the primary residence of you or a relation. The trade is that you carry the HST until you file, and there is no Tarion warranty. The owner-builder guide covers the role, the site list, and the claim step by step.
What Happens
Above $1 Million
The caps step down as the value of the home rises. For an owner-built home the CRA measures value as the fair market value of the land and the building together at substantial completion, not what you spent. Almost every EpicMod project sits well inside the first tier, but check the number if you are building on expensive land.
| Value at completion | Relief |
|---|---|
| Up to $1,000,000 | Full 8% provincial portion (to $80,000) plus full 5% federal portion (to $50,000) |
| $1,000,000 to $1,500,000 | Provincial portion a flat $80,000; federal portion to $50,000 |
| $1,500,000 to $1,850,000 | Sliding scale. Ask your accountant; we do not estimate this band |
| $1,850,000 and above | No enhanced rebate. Standard Ontario new housing rebate only, up to $24,000 |
Who Qualifies
- The home must be the primary place of residence of the person claiming, or of a relation
- A relation is anyone related by blood, marriage, common-law partnership or adoption, including a former spouse or partner
- A home built for a parent or an adult child can qualify; the CRA test is in Policy Statement P-228
- A home or garden suite built to rent out is not eligible for the Enhanced New Housing Rebate
- A rental unit uses the Ontario ENRRP instead, with CRA guidance published September 1, 2026 and no minimum unit count
- The development-charge exemption for detached suites under 100 m² applies either way — see garden suites, rentals and the ENRRP
- A single unit residential complex generally includes up to two residential units
- A house with an attached or detached suite can therefore count as one home, if occupied as a primary residence
- Renting the suite to a stranger changes the answer — ask your accountant about your layout
These are third-party programs. The summary above is ours; the CRA, CMHC and your municipality are the authorities and their published material governs. Confirm the details at the source, and with your own accountant, rather than relying on this page.
Physical Work Must Start
by March 31, 2027
For an owner-built home the clock is not the purchase agreement, it is the excavator. Building permits in Ontario take 4 to 16 weeks depending on the municipality, so the practical deadline is the day you apply for the permit. The calculator works it back for your municipality and estimates your recoverable HST from your own numbers.
Estimate only. Eligibility depends on the CRA and on the home being the primary residence of you or a relation. Confirm with your accountant before signing anything.
Open the Rebate CalculatorRebate Questions
Short answers. The CRA notice is the authority; your accountant applies it to your project.
Start the Permit Clock
A free site analysis confirms which models fit your lot, and EpicMod’s engineering drawings go into your permit package. The analysis is provided by your EpicMod dealer, or arranged by EpicMod where no dealer is yet appointed. We respond within one business day.