HST Rebate Legislation Tracker
Tracking the three legislative components that make up the Ontario HST rebate for new homes. Not all components are law yet.
Legislative Progress
1 of 3 components enacted
Bill C-4 — First-Time Home Buyer GST Rebate
Permanently removes the 5% federal GST for first-time home buyers on qualifying new homes.
Royal Assent
Mar 12, 2026
Max Rebate
$50,000
Eligibility
First-Time Only
Scope
Nationwide
Source details
- Parliament of Canada — Bill C-4 Royal Assent
- Dept of Finance — Royal Assent Announcement
- Amends Excise Tax Act sections 254, 254.1, 255, 256
Bill 97 — Ontario Provincial HST Rebate (8% Portion)
Temporarily removes the 8% provincial HST portion on qualifying new homes for all buyers (not just first-time). Part of the 2026 Ontario Budget.
First Reading
Mar 26, 2026
Royal Assent
Pending
Max Rebate
$80,000
Eligibility
All Buyers
Effective before passage
Ontario is treating this as effective April 1, 2026 even though Bill 97 has not yet received Royal Assent. Ontario budget bills typically pass within weeks to months of introduction. Previous budget bills (Bill 24, Bill 68) followed this pattern.
Federal Cost-Sharing — 5% GST for All Buyers (Non-First-Time)
The federal government agreed to an $875M payment to Ontario to cover the 5% GST portion for all buyers (including repeat buyers and investors). This requires amendments to the Excise Tax Act that have not been introduced as a bill.
Bill Number
None
Status
Agreed in Principle
Max Rebate
$50,000
Eligibility
All Buyers
Risk for repeat buyers and investors
If the federal legislation is not passed, repeat buyers and investors would only receive the provincial rebate (max $80,000), not the full $130,000. First-time buyers are protected under Bill C-4 regardless. The Ontario Budget explicitly states the federal portion is "subject to passage of federal legislation."
Source details
What This Means for You
How the legislative status affects your potential rebate, by buyer type.
First-Time Buyer
High ConfidenceRepeat Buyer
Medium Confidence$130K if federal passes
Investor (NRRP)
Medium Confidence$130K if federal passes
| Buyer Type | Provincial 8% | Federal 5% | Max Rebate | Confidence |
|---|---|---|---|---|
|
person
First-Time Buyer
|
Bill 97 (pending) | Bill C-4 (law) | $130,000 | High |
|
group
Repeat Buyer
|
Bill 97 (pending) | No bill yet | $80,000 $130K if federal passes | Medium |
|
apartment
Investor (NRRP)
|
Bill 97 (pending) | No bill yet | $80,000 $130K if federal passes | Medium |
Timeline
Key dates in the legislative process, most recent first.
Bill C-4 receives Royal Assent. Federal 5% GST rebate for first-time buyers becomes law.
Ontario announces expanded HST rebate for all buyers. Federal cost-sharing ($875M) announced. "Canada-Ontario Partnership to Build."
Bill 97 (Plan to Protect Ontario Act) introduced for First Reading. Contains the provincial 8% rebate enhancement.
APS signing window opens. Enhanced rebate treated as effective even though Bill 97 has not yet received Royal Assent.
Federal cost-sharing legislation for all buyers. No bill introduced. No timeline announced.
Not sure how this affects you?
Use our eligibility tool to get a personalized breakdown based on your buyer type, price range, and timing.
Check Your Eligibility arrow_forwardThis tracker is for informational purposes only and does not constitute legal, tax, or financial advice. Information may be incomplete, outdated, or incorrect. Legislative status changes frequently and this page may not reflect the most current state. Always consult a licensed real estate lawyer and tax professional before making purchase decisions. Not affiliated with any government body. Sources: ola.org, parl.ca, budget.ontario.ca. Last checked: April 4, 2026.