Your HST Rebate
Permit Deadline
Ontario’s Enhanced New Housing Rebate requires an owner-built home to begin construction by March 31, 2027 and to be the primary residence of you or a relation. Permits take time, so the real deadline is the day you apply. Find yours.
Source: CRA GST/HST Notice 346 · Last verified September 9, 2026
Rebate deadline calculator
Select a model to prefill the package price
This model is call for pricing. Enter the package price from your dealer’s quote to see the HST figures.
What counts, and what doesn’t?
- Counts (carries HST): excavation and foundation, water and sewer or well and septic, hydro and gas tie-ins, delivery and crane day, grading and walkways, materials you buy, and legal, engineering, architectural, and surveyor fees
- Does not count (no HST): the land itself where HST does not apply, land transfer tax, permit and other government fees, insurance premiums, cash or non-registered labour, and your own labour
Sets the permit lead time and the local incentive picture. Every municipality runs its own permit process, and timelines vary widely: the same application can take 4 weeks in one town and 16 or more in another, and they change with workload. Not listed? Choose “Other Ontario municipality” and we apply the conservative 16-week timeline.
Could land plus finished home be worth over $1 million?
The rebate caps are set by the fair market value of the land and building at substantial completion, not by what you spent. Leave this blank if the total will stay under $1 million.
Ontario ENHR (the 8% provincial portion, up to $80,000) plus the 5% federal portion (the standard federal rebate topped up by ONHAP, together up to $50,000), on every HST-bearing construction cost. Requires the home to be the primary residence of you or a relation.
Development-charge exemption (O. Reg. 332/12) and any local grant.
Package plus site works and fees plus HST paid, less the rebate and any confirmed incentives. Excludes land, land transfer tax, permit and government fees, and insurance, which carry no HST.
Your breakdown
Timeline
| Today | |
|---|---|
| Last safe permit application date | |
| Permit issuance allowance | |
| Buffer before deadline | |
| CRA deadline: construction begins | |
| CRA deadline: owner-built completion |
HST math (owner-built path, GST191 + RC7191-ON)
| Factory package (excl. HST) | |
|---|---|
| Site works and professional fees estimate | |
| HST-bearing construction cost | |
| HST paid up front | |
| Value of land + home at completion (sets the caps) | |
| Ontario ENHR (8% portion, cap $80,000) | |
| Standard federal GST rebate (phases out above $350,000) | |
| ONHAP top-up (brings the federal side to 5%, cap $50,000) | |
| Total HST relief | |
| Estimated net project cost |
The rebate requires the home to be the primary residence of you or a relation, and it must be substantially complete before 2030. You pay the HST up front and recover it after filing; there is no Tarion warranty on an owner-built home. If you also qualify for the First-Time Home Buyers’ GST rebate, the federal government pays the 5% and ONHAP reduces by the same amount, so your total does not change. Confirm with your accountant before signing anything.
Paperwork to keep
Every invoice you claim must show the supplier’s legal business name and HST registration number (for the home package that is your EpicMod dealer), your name exactly as it will appear on form GST191, the property and delivery address, the HST broken out separately, and a clear description of what was supplied. Keep receipts for materials, site contractors, and legal, engineering, and surveyor fees.
Next step: read what the owner-builder role involves, then request a free site analysis so the permit drawings can start.
Three Dates
That Matter
Construction on an owner-built home must begin by this date to qualify for Ontario’s Enhanced New Housing Rebate, and the home must be the primary residence of you or a relation. If you buy a finished home from a licensed builder instead, it is the purchase agreement that must be signed between April 1, 2026 and March 31, 2027.
Ontario municipalities typically take 4 to 16 weeks to issue a building permit for a garden suite or small home, and every municipality is different: the same application can move quickly in one and sit for months in another. Work back from March 31 with a buffer and you get the last safe day to apply. That is the date above, and for most municipalities it lands in late 2026.
An owner-built home must be substantially complete before 2030 (not 2031, a common error in online summaries) and worth under $1.85 million at completion. You claim after completion with forms GST191 and RC7191-ON, which means you front the HST and recover it later.
Rebate 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.