Canada First-Time Home Buyer GST Rebate Calculator
Enter the price of the new home before tax. The receipt shows the 5% GST, the rebate you may get and the GST left to pay.
Rules checked against the primary sources on .
How the rebate is worked out
For a home priced at $1 million or less, the rebate equals the 5% GST, up to $50,000. Above $1 million the rebate falls by the same amount for each dollar, reaching zero at $1.5 million.
| Price | GST at 5% | Rebate |
|---|---|---|
| $600,000 | $30,000 | $30,000 |
| $1,000,000 | $50,000 | $50,000 |
| $1,250,000 | $62,500 | $25,000 |
| $1,500,000 | $75,000 | $0 |
A note on the start date
The CRA says the rebate applies to agreements made on or after March 20, 2025. Finance Canada's announcement uses May 27, 2025. If your agreement falls between those dates, confirm with the CRA before you count on the rebate.
Only one rebate is allowed per person in a lifetime, and at least one buyer must live in the home as a primary residence. If two buyers are on the deal, at least one must be a first-time buyer.
Sources
Common questions
How much is the first-time home buyer GST rebate?
Up to $50,000, which is the full 5% GST on a new home priced at $1 million or less. Between $1 million and $1.5 million the rebate shrinks in a straight line, and at $1.5 million or more there is none.
Does it cover HST?
Only the federal 5% part of the HST. The provincial part is not covered by this rebate, although some provinces offer their own relief.
Who is a first-time home buyer for this rebate?
You must be at least 18, a Canadian citizen or permanent resident, and not have lived in a home that you or your spouse or common-law partner owned in the current year or the four years before.
Does a resale home qualify?
No. The rebate is for new homes bought from a builder, substantially renovated homes, and homes you build yourself, plus some co-op shares.
When does the agreement have to be signed?
The agreement of purchase and sale must be made on or after the start date and before 2031, with construction starting before 2031 and finishing before 2036. Check the start date with the CRA, because government sources give two dates.