Simcoe County:
Two Paths, One Suite
Simcoe County offers one of Ontario’s largest suite programs, up to $50,000, but it is for affordable rentals. Ontario’s HST rebate is for a home that will be the primary residence of you or a relation. In cottage country, where many owners are building for family, the choice between the two is the whole decision. Here is how to make it.
County program checked September 9, 2026 against the County of Simcoe’s Affordable Housing Programs page. HST rebate facts from CRA Notice 346, verified .
What Applies
in Simcoe County
| Program | What it gives you | Status and conditions |
|---|---|---|
| Ontario HST rebate (ENHR + ONHAP) | Returns the 8% provincial and 5% federal portions of HST on every construction cost that carried it, where the home will be the primary residence of you or a relation | Owner-built: physical work on the land by March 31, 2027; complete before 2030. How it works |
| County of Simcoe Secondary Suites Program | Up to $50,000 per unit to create a secondary or garden suite, reported as a forgivable loan over 15 years, in exchange for renting the suite at or below the County’s maximum market rent to a tenant under its income limit | Year-round intake, first come first served, limited funding. Affordable-rental condition rules out the owner-occupied rebate; the rented unit may claim the ENRRP rental rebate instead |
| Ontario ENRRP rental rebate | For a unit you rent out: up to 100% of the 8% provincial part, to $80,000 per unit, plus ONHAP. No minimum unit count | Guidance live since September 1, 2026. Construction begins by March 31, 2027. How it works |
| Development-charge exemption (O. Reg. 332/12) | No municipal development charges on a detached suite under 100 m², owner-occupied or rented | Provincial, ongoing. Confirm parkland and other fees locally |
| CMHC Prefab Plus | Insured financing for a factory-built home with as little as 5% down, funds advanced in staged draws | Open since May 2026. About Prefab Plus |
Municipal programs change with council budgets. Source: County of Simcoe Affordable Housing Programs, checked September 9, 2026. Confirm with the municipality before you rely on any figure here.
$50,000 for a Rental,
or the Rebate for Family
The County of Simcoe’s Secondary Suites Program funds the creation of a secondary or garden suite anywhere in the County, up to $50,000 per unit, on a first-come, first-served basis with year-round intake and limited funding. The condition is that the suite is rented at or below the County’s published maximum market rent to a household under its maximum tenant income, for the term of the agreement, which third-party summaries describe as a 15-year forgivable loan. Applicants need to own the property, be current on taxes and mortgage, carry full replacement insurance, and not owe more against the property than it is worth.
That rental condition used to be a hard fork. Ontario’s Enhanced New Housing Rebate returns the HST on a new home only where it will be the primary residence of you or a relation, so a suite rented under the County program cannot use it. Since September 2026, though, a rented unit has its own rebate, the ENRRP, which returns up to 100% of the provincial HST on a rental unit. So the County’s $50,000 and an HST claim may now sit together. The first question is still who is going to live in the suite; it just no longer decides whether there is any HST relief at all.
Which path is your suite on? A suite for a parent or adult child: no County money, but the owner-occupied rebate returns the HST you paid on the package, site works, and professional fees after filing, and the development-charge exemption applies. A suite for a tenant: up to $50,000 from the County, the development-charge exemption, and an ENRRP claim on the rental unit, which is calculated on the unit’s fair market value under the self-supply rule rather than on what you spent. Ask your accountant to run both.
The Date That
Matters in Simcoe County
Simcoe County is sixteen lower-tier municipalities, and each one issues its own building permits on its own timeline. Cottage-country lots also add well, septic, and conservation-authority reviews that a serviced urban lot does not have. The calculator’s conservative 16-week allowance is the right starting point here; if your township tells you a shorter number in writing, use it.
EpicMod supplies the full engineering drawing set for the application; you or your consultant submit it to the municipality. See how the process runs.
Sixteen weeks for the permit plus a three-week buffer before the CRA deadline of March 31, 2027 for physical work on the land to begin. A permit in hand, a deposit paid, or trees cleared does not count as construction beginning.
Run Your NumbersA Tranquility in
Simcoe County
The Tranquility is a two-bedroom plus den one-storey home designed for waterfront and rural lots, the kind of full-size primary residence a family builds on County land. The figures below use the published package price only; your site works, materials, and professional fees also carry HST and add to the claim. Every dollar of rebate assumes the home will be the primary residence of you or a relation.
Example only. Confirm with your accountant before signing anything. About the Tranquility.
| Tranquility (2-bed + den) package | Amount |
|---|---|
| Package price, excluding HST | $149,900 |
| HST paid on the package (13%) | $19,487 |
| Provincial portion recovered (ENHR, 8%) | $11,992 |
| Federal portion recovered (standard rebate + ONHAP, 5%) | $7,495 |
| HST recovered on the package | $19,487 |
| Development charges on a detached suite under 100 m² | $0 (exempt) |
| County Secondary Suites Program | Not applicable to a primary residence; up to $50,000 only if the unit is an affordable rental instead |
Simcoe County Questions
Short answers. The municipality and the CRA are the authorities; your accountant applies them to your project.
Start With the Lot
A free site analysis confirms which models fit your property, setbacks, and services. It is provided by your EpicMod dealer, or arranged by EpicMod where no dealer is yet appointed for your area. We respond within one business day and connect you with the EpicMod dealer for your area where one is appointed.