The First-Time Home Buyers (FTHB) GST/HST rebate is for eligible individuals who are buying, building or substantially renovating their first home.
This first home must be:
- Newly built or substantially renovated
- For use as the individual's primary place of residence
Depending on the value of the home, the individual could recover up to 100% of the GST (or federal portion of the HST) paid, up to $50,000.
For new homes valued:
- At or below $1 million, the rebate is up to 100% (up to a maximum rebate of $50,000)
- Between $1 million and $1.5 million, the maximum rebate is gradually reduced
- At or above $1.5 million, there is no rebate.
Status: Applications are open
Processing times: The CRA is updating filing systems to process applications where the purchase agreement was signed between March 20, 2025, and May 26, 2025. The CRA will begin processing these applications once the filing system updates are completed.
For more details on the calculation, refer to: Guide RC4028, GST/HST New Housing Rebate.
Date modified: 2026-03-16