The Ontario New Home Affordability Payment
Learn how to get temporary relief on Harmonized Sales Tax (HST) for new or substantially renovated homes.
Overview
Eligible buyers could save up to $130,000 through our temporary expanded Harmonized Sales Tax (HST) relief on new or substantially renovated homes.
It is being delivered through 2 components. Together, they effectively relieve the full 13% HST on new or substantially renovated homes valued up to $1 million.
Component 1
The first component is the Ontario Enhanced New Housing Rebate (ENHR) or Enhanced New Residential Rental Property Rebate (ENRRPR).
These provide rebates of up to $80,000, equivalent to up to 100% of the 8% provincial portion of HST on a new or substantially renovated home.
These are administered by the Canada Revenue Agency (CRA).
Component 2
The second component is the Ontario New Home Affordability Payment (ONHAP).
This provides top-up relief of up to $50,000, equivalent to up to 100% of the 5% federal portion of HST on a new or substantially renovated home. Eligibility for the ONHAP is based on eligibility for the Ontario ENHR or ENRRPR, as applicable.
The ONHAP is administered by Ontario.
Amount of ONHAP
| New home value | Relief amount |
|---|---|
| $1 million or less | Full relief of the 5% federal portion of the HST paid, up to $50,000 |
| Between $1 million and $1.5 million | Flat amount of $50,000 |
| Between $1.5 million and $1.85 million | Partial relief of the federal portion of the HST paid |
| $1.85 million or more | No relief |
Your ONHAP payment is reduced by the federal portion of any HST rebate that you may be entitled to claim, including the federal HST first-time home buyers’ rebate.
Eligibility
To receive the ONHAP top-up, you must first be eligible for and receive the Ontario ENHR or ENRRPR.
How to apply
You can find application forms and instructions on the CRA website for the ENHR or ENRRPR. No separate Ontario application is required for the ONHAP.
How you apply for the relief depends on whether you purchased your home from a builder who paid or credited the relief to you:
- If you did not purchase from a builder or the builder did not pay or credit the relief and you paid HST - you fill out the application yourself to receive your ONHAP payment
- If the builder paid or credited the relief to you - the builder will submit the rebate application (the consent sections for the ONHAP will allow the CRA to share your information with us)
Consent
If you consent to the CRA sharing your contact and financial information with Ontario, the CRA will provide that information to Ontario to support the administration of ONHAP. Consent is provided when you complete the ENHR or ENRRPR form.
Please note if you do not provide your information to CRA and consent to share with Ontario, the Ontario Ministry of Finance may contact you and your payment may be delayed.
After you apply
Ontario and Canada are working together to ensure that all eligible recipients receive the full amount of relief they are entitled to under these programs. CRA is administering the Ontario ENHR and ENRRPR component of HST relief, while Ontario is administering the ONHAP to receive the ONHAP top-up, you must first be eligible for and receive the Ontario ENHR or ENRRPR.
Related
Backgrounder: Enhancing Harmonized Sales Tax Relief on New Homes
Ontario Enhanced New Housing Rebate (ENHR)
New Residential Rental Property Rebate (to be updated with ENRRPR details)
GST190 GST/HST New Housing Rebate Application for Houses Purchased from a Builder
RC7190-ON GST190 Ontario Rebate Schedule - Canada.ca
GST191 GST/HST New Housing Rebate Application for Owner-Built Houses
RC7191-ON GST191 Ontario Rebate Schedule - Canada.ca
GST524 GST/HST New Residential Rental Property Rebate Application
RC7524-ON GST524 Ontario Rebate Schedule - Canada.ca
GST525 Supplement to the New Residential Rental Property Rebate Application - Co-op and Multiple Units - Canada.ca