Tools Guide

First-time home buyer GST rebate: status, amounts and who qualifies

By Alex Francisco Updated Oct 11, 2026 Figures checked Oct 11, 2026 11 min read

Is the first-time home buyer GST rebate in effect, and how much is it?

The first-time home buyer GST rebate is in force and refunds 100% of the GST (or federal part of the HST) on a new home of $1 million or less, up to $50,000. Law since March 12, 2026, it phases out between $1 million and $1.5 million, and covers agreements signed on or after March 20, 2025 and before 2031.

The first-time home buyers' GST/HST rebate is law: Bill C-4 received Royal Assent on March 12, 2026, and the Canada Revenue Agency announced on March 17, 2026 that it was accepting applications.
On a new home priced at $1,000,000 or less, the rebate returns 100% of the GST or the federal part of the HST, to a maximum of $50,000.
Between $1,000,000 and $1,500,000 the rebate shrinks in a straight line, and at $1,500,000 or more there is no first-time buyer rebate.
A first-time buyer is at least 18, a Canadian citizen or permanent resident, and has not lived in a home owned by them or their spouse or common-law partner in the calendar year or the previous four calendar years.
The agreement of purchase and sale has to be signed on or after March 20, 2025 and before 2031, and the home has to be substantially completed before 2036.
The rebate tops up the existing GST/HST new housing rebate instead of being added to it, and in Ontario a separate provincial rebate covers up to $80,000 of the 8% provincial part of the HST.

— YieldMaple, figures checked against official sources on October 11, 2026. Sources

The first-time home buyers’ GST/HST rebate (the CRA shortens it to the FTHB GST/HST rebate) removes the federal sales tax from a first home that is newly built or substantially renovated. Its legal status comes first, because the start date in the law is almost a year earlier than the law itself: the rebate is now law, and the Canada Revenue Agency (CRA) is accepting applications. The timeline below shows how it got there, followed by the amounts.

First-time home buyer GST rebate: legal status and key dates

How to read this table: the first three rows are things that have already happened. The last two are the limits written into the law, which make this a temporary rebate. Status checked on the CRA's rebate page on October 11, 2026, when it read 'Status: Applications are open'.

Date	What happened or what the rule requires
March 20, 2025	Start date written into the law. Agreements of purchase and sale signed on or after this date, and owner-built homes whose construction begins on or after it, can qualify.
March 12, 2026	Bill C-4, the Making Life More Affordable for Canadians Act, received Royal Assent. The rebate became law.
March 17, 2026	The CRA announced it was accepting applications. Builders can credit the rebate at closing from Royal Assent onward.
Before 2031	Last point to sign the agreement of purchase and sale. Construction or substantial renovation must also begin before 2031.
Before 2036	Construction must be substantially completed and ownership (or possession, on leased land) transferred to the buyer.

How much of the GST the rebate returns, by price of the new home

How to read this table: the price is the price paid to the builder before GST/HST. In HST provinces only the federal part of the tax counts. The amounts include the existing GST/HST new housing rebate where it applies.

Price before GST/HST	First-time buyer rebate	Federal tax left to pay
$1,000,000 or less ($1 million)	100% of the GST or federal part of the HST paid, to a maximum of $50,000	None
More than $1,000,000 and less than $1,500,000	(1,500,000 − price) ÷ 500,000 × the lesser of $50,000 and the tax paid	Rises as the price rises
$1,500,000 or more ($1.5 million)	No first-time buyer rebate	All of it

This page is education, not tax or legal advice. The builder’s statement of adjustments and a real estate lawyer’s review settle the figures on a specific purchase, and a CRA account shows the status of a filed rebate claim.

Is the first-time home buyer GST rebate law yet?

Yes: the rebate is in force. It was enacted by Part 2 of Bill C-4, the Making Life More Affordable for Canadians Act, which the federal statute book records as assented to on March 12, 2026. The Department of Finance news release of the same day said the CRA could start processing claims, and the CRA announced on March 17, 2026 that applications were open.

Three points about the status are easy to miss:

The start date is earlier than the law. The rebate applies to agreements of purchase and sale signed on or after March 20, 2025, the date written into the Act. Builders could not credit the rebate before Royal Assent, so buyers who signed in that window and closed earlier apply to the CRA directly.
Older agreements stay out. The CRA’s guide says the rebate is not available where the original agreement was signed before March 20, 2025 and later varied, amended or assigned. Cancelling an older agreement and signing a new one does not work either, unless the new agreement was made mainly for genuine reasons other than getting the rebate.
The rebate is temporary. The Act describes it as a temporary GST new housing rebate. The agreement has to be signed before 2031, construction has to begin before 2031, and the home has to be substantially completed and transferred before 2036.

How much is the first-time home buyer GST rebate?

The rebate equals the GST (5% of the price), or the federal part of the HST, on a new home priced at $1,000,000 or less, to a maximum of $50,000. A home at exactly $1,000,000 carries $50,000 of GST, which is why the maximum and the price limit line up.

Above $1,000,000 the CRA’s worksheet (Form RC7190-WS, line 14) uses one formula:

Rebate = (1,500,000 − price) ÷ 500,000 × the lesser of $50,000 and the GST paid.

The CRA’s own example is a home at $1.25 million. That price is the midpoint of the range, so the buyer gets 50% of the $50,000 maximum: $25,000. At $1,500,000 or more the formula gives nothing.

Worked examples at three prices

These examples assume a house and land bought from the same builder, a buyer who meets every condition, and a price quoted before tax.

Price before GST/HST	GST at 5%	First-time buyer rebate	GST left to pay
$600,000	$30,000	$30,000	$0
$1,000,000	$50,000	$50,000	$0
$1,250,000	$62,500	$25,000	$37,500

The third row shows how quickly the benefit falls away. Each extra $10,000 of price between the two limits removes $1,000 of rebate and adds $500 of GST, so the tax bill climbs by $1,500. The amount tested is the full purchase price paid to the builder before tax, including any amount paid for a taxable assignment of the agreement.

The first-time home buyer rebates calculator runs the same formula for any price and adds the provincial programs, and the GST/HST calculator shows the tax on a price in each province.

Who counts as a first-time home buyer for the GST rebate?

A first-time home buyer, for this rebate, is a person who meets all four of the CRA’s conditions on the date that applies to their purchase.

The four first-time buyer conditions for the GST/HST rebate

How to read this table: every row has to be true. A calendar year runs from January 1 to December 31, so the look-back covers the year of the purchase and the four full years before it.

Condition	What the CRA requires
Age	At least 18 years of age.
Status in Canada	A Canadian citizen or a permanent resident of Canada.
No owner-occupied home in the look-back period	Has not lived, as a primary place of residence, in a home in or outside Canada that the buyer or the buyer's spouse or common-law partner owned or jointly owned, at any time in the calendar year or the previous four calendar years.
No earlier claim	Neither the buyer nor the buyer's spouse or common-law partner has previously received a first-time home buyers' GST/HST rebate.

“First-time” here does not mean “never owned a home”. It is a look-back test, and it counts whole calendar years. The CRA gives two examples that differ only in the closing date:

CRA examples: the same seller, two different closing dates

How to read this table: in both examples the agreement with the builder was signed on or after March 20, 2025. Only the year of ownership transfer changes the answer.

Sold the previous home and began renting	Took ownership of the new home	Calendar years checked	First-time buyer?
June 2022	August 2026	2026, 2025, 2024, 2023 and 2022	No. The buyer lived in a home they owned during 2022, which is inside the look-back period.
June 2022	February 2027	2027, 2026, 2025, 2024 and 2023	Yes, if the other conditions are met. 2022 is outside the look-back period.

Three details matter for couples and co-buyers:

A partner’s home counts. If the buyer lived in a home owned by their spouse or common-law partner during the look-back period, the buyer is not a first-time buyer, even if the buyer’s own name was never on a title. The CRA’s guide applies this to the person who is the buyer’s spouse or common-law partner on the test date.
Homes outside Canada count. The test covers homes owned in or outside Canada, which matters for newcomers who owned and lived in a home abroad.
Co-buyers who are not partners. The CRA’s guide says at least one buyer has to be a first-time buyer who will use the home as a primary place of residence, the rebate can only be claimed by that person, and that person has to be the claimant named on the form. Corporations and partnerships cannot claim it.

The date the test is applied depends on the kind of purchase:

The date a buyer has to be a first-time buyer

How to read this table: the date is set by the closing or occupancy, not by the date the agreement was signed.

Type of purchase	Conditions are tested on
House and land bought from a builder	The date ownership of the home is transferred to the buyer
House bought from a builder on leased land	The date possession of the home is transferred to the buyer
Owner-built or substantially renovated home	The earlier of the date the home is first occupied as a place of residence and the date construction is substantially completed
Share in a housing co-operative	The date ownership of the share is transferred to the buyer

Which homes qualify, and by when?

A home qualifies when it is newly built or substantially renovated, is bought or built for use as the buyer’s primary place of residence, and the buyer is the first person to live in it. A substantial renovation is a high bar: the CRA generally expects 90% or more of the interior to be removed or replaced. Resale homes and rental properties are outside the rebate.

Qualifying purchases, time limits and forms

How to read this table: mobile, modular and floating homes can also qualify; the CRA's Guide RC4028 explains which application type applies to them.

Type of purchase	Start condition	Finish condition	Value limit	CRA form
House and land from the same builder	Agreement of purchase and sale signed on or after March 20, 2025 and before 2031	Construction begins before 2031 and is substantially completed before 2036; ownership transferred before 2036	Price before GST/HST under $1,500,000	GST190 with worksheet RC7190-WS
House from a builder on leased land	Agreement signed on or after March 20, 2025 and before 2031; lease of at least 20 years or with an option to buy the land	Construction begins before 2031 and is substantially completed before 2036; possession transferred before 2036	Fair market value up to $1,575,000 where GST applied (higher in HST provinces)	GST190 with worksheet RC7190-WS
Owner-built or substantially renovated home	Construction or substantial renovation begins on or after March 20, 2025 and before 2031	Substantially completed before 2036; first occupied before 2036	Fair market value under $1,500,000 when substantially completed	GST191 with worksheet GST191-WS
Share in a newly built housing co-operative	Agreement for the share signed on or after March 20, 2025 and before 2031	Construction begins before 2031 and is substantially completed before 2036; share transferred before 2036	Share price up to $1,575,000 where GST applied (higher in HST provinces)	GST190 with worksheet RC7190-WS

Homes on leased land and co-op shares have their own, higher ceilings in the CRA’s guide. The Act sets the full-rebate limit for both at $1,050,000 where GST at 5% applied, and the table shows the point above which nothing is paid:

Maximum value for homes on leased land and co-op shares

How to read this table: for a house and land bought together from a builder, the limit is the price before tax in the amounts table near the top of this page.

Tax that applied	No rebate above
GST at 5% (provinces and territories without HST)	$1,575,000
Ontario (HST at 13%)	$1,695,000
Nova Scotia (HST at 14%)	$1,710,000
New Brunswick, Newfoundland and Labrador, Prince Edward Island (HST at 15%)	$1,725,000

How does it stack with the GST/HST New Housing Rebate?

The first-time buyer rebate tops up the existing GST/HST new housing rebate; the two are not added together. The CRA’s wording is that it “acts as a top up”, and the guide’s line for the first-time buyer amount says it already includes the existing rebate where that applies. If the builder credited the existing rebate at closing and the buyer later claims the first-time buyer rebate, the amount already credited is subtracted on the form.

Existing GST/HST new housing rebate vs the first-time buyer rebate

How to read this table: a buyer who is not a first-time buyer can still claim the existing rebate in the middle column.

Feature	GST/HST new housing rebate	First-time home buyers’ rebate
Who can claim	Any individual buying or building a new home as a primary place of residence for themselves or a relation	First-time home buyers only (the four tests above), for their own primary place of residence
Share of the GST or federal part of the HST	36%	100%, counting the existing rebate
Maximum	$6,300	$50,000
Full rebate up to a price of	$350,000	$1,000,000
Nothing at a price of	$450,000 or more	$1,500,000 or more
Time limits	Permanent rebate	Agreement on or after March 20, 2025 and before 2031; completed before 2036
How the two combine	Counted first	Tops the existing rebate up to the first-time buyer amount; the two are not added together

In practice the existing rebate only matters on lower-priced homes, because it is reduced above $350,000 and gone at $450,000. A first-time buyer of a $600,000 home gets nothing from the existing rebate and the full $30,000 from the first-time buyer rebate. A buyer of the same home who is not a first-time buyer pays the whole $30,000.

How does it work with Ontario’s HST relief?

In Ontario the federal rebate covers the 5% federal part of the 13% HST, and a separate provincial rebate covers the 8% provincial part. The CRA administers both, and its guide says the Ontario first-time home buyers’ rebate follows the same eligibility conditions as the federal one.

The Ontario rebate is worth the provincial part of the HST up to $80,000 on a home valued at $1,000,000 or less. At $1,500,000 or more there is no Ontario first-time buyer rebate, and the guide points the buyer to the regular Ontario new housing rebate (75% of the provincial part, to a maximum of $24,000) instead. The guide does not print the formula for the range in between, but sets a floor: at least the lesser of 75% of the provincial part and $24,000, which is the regular Ontario new housing rebate (when HST was paid on the land).

The same three prices, for an Ontario buyer who qualifies for both first-time buyer rebates:

Price before HST	Federal part (5%) rebated	Provincial part (8%) rebated	Total HST rebated
$600,000	$30,000	$48,000	$78,000
$1,000,000	$50,000	$80,000	$130,000
$1,250,000	$25,000	At least $24,000; the partial formula is not published in the guide	At least $49,000

Ontario also has a time-limited enhanced new housing rebate that does not require first-time buyer status. It applies to agreements signed from April 1, 2026 to March 31, 2027 and returns the provincial part up to $80,000 on homes priced at $1,500,000 or less, with a reduced amount up to $1,850,000. For the $1,250,000 home in the last row, a buyer who signed in that window could have $80,000 of the provincial part returned. Whatever combination applies, the CRA’s guide caps all Ontario rebates of the provincial part at the lesser of $80,000 and the provincial part actually payable.

Outside Ontario, this page covers only the federal rebate; other provinces set their own rules for the provincial part of the HST. Homes in Quebec are a separate case for filing: Revenu Québec administers the GST there and takes the application on its own forms.

How do you claim the first-time home buyer GST rebate?

The claim goes through the builder at closing, or directly to the CRA within 2 years. Which one depends on what the builder agrees to do.

Who files the rebate application, and the time limit

How to read this table: Ontario buyers add Form RC7190-ON (builder purchases) or RC7191-ON (owner-built) for the provincial rebate.

Situation	Who files	Time limit
The builder credits the rebate at closing	The builder sends Form GST190 to the CRA	The buyer signs the form around the closing date
The builder does not credit the rebate	The buyer, online in a CRA account (File a GST/HST rebate) or by mailing Form GST190	Up to 2 years from the date ownership (or possession, on leased land) was transferred
The builder credited only the existing new housing rebate (for example, a closing before Royal Assent on March 12, 2026)	The buyer files a second application for the first-time buyer rebate only	Up to 2 years from the date ownership or possession was transferred
Owner-built or substantially renovated home	The owner, online in a CRA account or by mailing Form GST191 with worksheet GST191-WS	Up to 2 years after the base date (in most cases the date construction is substantially completed)
Share in a housing co-operative	The buyer; a co-op cannot pay or credit the rebate	Up to 2 years from the date ownership of the share was transferred
Home in Quebec	The application goes to Revenu Québec on its own forms	Set by Revenu Québec

Ask the builder early how the rebate will be handled. The CRA’s guide lets the builder who sells the home pay the rebate to the buyer or credit it against the amount payable, but only if the buyer and the builder agree to it. Someone who assigned the agreement to the buyer cannot credit it.
If the builder credits it, the buyer signs Form GST190 in the presence of the builder or the buyer’s lawyer, usually around the closing date, and the builder sends it to the CRA.
If the builder does not credit it, the buyer files in a CRA account under “File a GST/HST rebate”, or mails Form GST190 with a copy of the statement of adjustments.
Keep the records for 6 years: the application, the calculation worksheet, the agreement of purchase and sale, and proof of occupancy in case the CRA asks for it.

A rebate paid to someone who was not entitled to it has to be repaid, and every claim is subject to audit. The primary-residence condition is part of that: the home has to be bought to live in, and the CRA can ask for proof of occupancy.

What if the rebate is late, missing or refused?

The CRA’s stated processing time is 120 days, and it handles claims in the order received.

Check the claim in the CRA account where it was filed. Incomplete forms, a wrong calculation and missing documents are the reasons the CRA lists for delays and denials.
After 120 days without approval, call the CRA’s Business Enquiries line at 1-800-959-5525.
Expect a possible audit. The CRA says an audit can add up to 6 months before payment.
For a refusal or a reduced amount, the notice of assessment explains the change, and the CRA’s GST/HST objection process is the formal route to dispute it.
For questions about how the rules apply to an unusual purchase, the CRA’s GST/HST Rulings line is 1-800-959-8287.

What changes next?

The window stays open until the end of the decade. Agreements have to be signed before 2031. Nothing on the CRA or Department of Finance pages checked on October 11, 2026 extends or shortens that.
Ontario’s enhanced rebate has a nearer deadline. Its agreement window closes on March 31, 2027, after which Ontario buyers who are not first-time buyers fall back to the regular provincial rebate.
The price limits are fixed amounts. The $1,000,000 and $1,500,000 limits are written into the law as dollar figures and are not described as indexed on the CRA pages.

The dates and amounts on this page were last read from the CRA’s rebate pages and Guide RC4028 on October 11, 2026.

Common mistakes with the first-time home buyer GST rebate

Assuming “first-time” means “never owned”. A former owner qualifies once the calendar year of closing and the four before it are clear, and a renter who lived in a partner’s home may not qualify at all.
Counting from the signing date. The first-time buyer test is applied when ownership transfers, which for a pre-construction condo can be years after signing.
Adding the two federal rebates together. The first-time buyer amount already includes the existing new housing rebate.
Using the tax-included price. The $1,000,000 and $1,500,000 limits are compared with the price before GST/HST for a house and land bought from a builder.
Expecting it on a resale home. The rebate needs a new or substantially renovated home.
Buying to rent out. The home has to be the buyer’s primary place of residence, and the buyer has to be the first to live in it.
Missing the 2-year limit after a closing where the builder did not credit the rebate.
Relying on an agreement signed before March 20, 2025. Amending or assigning it does not bring it into the rebate.

Other costs and programs to plan around

The GST rebate removes one closing cost; several others remain. The land transfer tax calculator estimates the provincial (and, in Toronto, municipal) tax on the purchase, and the guide to land transfer tax rebates for first-time buyers covers the refunds some provinces offer. A down payment under 20% means mortgage default insurance, which the CMHC insurance calculator prices, and the closing costs calculator adds legal fees and adjustments.

On the savings side, the first home savings account (FHSA) and the RRSP Home Buyers’ Plan both use their own definitions of a first-time buyer, which are not the same as the one on this page, so qualifying for one does not settle the others. The mortgage affordability calculator shows how a lower after-rebate price changes the mortgage a household can carry.

Frequently asked questions

Is the first-time home buyer GST rebate in effect?

Yes. The rebate was enacted by Bill C-4, the Making Life More Affordable for Canadians Act, which received Royal Assent on March 12, 2026. The Canada Revenue Agency announced on March 17, 2026 that it was accepting applications, and its rebate page showed the line 'Status: Applications are open' when it was checked on October 11, 2026. The law reaches back to agreements signed on or after March 20, 2025.

How much is the first-time home buyer GST rebate?

The rebate is 100% of the GST, or of the federal part of the HST, on a new home priced at $1,000,000 or less, to a maximum of $50,000. Above $1,000,000 the maximum shrinks in a straight line and reaches zero at $1,500,000. The CRA's own example is a home at $1.25 million: the midpoint of the range, so the buyer gets 50% of the maximum, or $25,000.

Who counts as a first-time home buyer for the GST rebate?

The CRA lists four conditions. The buyer is at least 18, is a Canadian citizen or permanent resident, has not lived in a home in or outside Canada that they or their spouse or common-law partner owned as a primary place of residence in the calendar year or the previous four calendar years, and neither of them has received this rebate before. All four have to be true on one specific date, which for a home bought with its land from a builder is the date ownership transfers.

Does the GST rebate apply to resale homes?

No. The rebate covers a newly built or substantially renovated home bought from a builder, a home the buyer builds or substantially renovates (or hires someone to), and a share in a newly built housing co-operative. A resale home that has already been lived in is outside the rebate, and so is a property bought to rent out, because the buyer has to be the first person to occupy the home and has to use it as a primary place of residence.

What is the deadline to apply for the first-time home buyer GST rebate?

A buyer who applies directly has up to 2 years from the date ownership of the home was transferred (or possession, for a home on leased land). For an owner-built home the 2 years run from the base date, which is the date construction is substantially completed when the owner moves in after completion. When the builder credits the rebate at closing, the builder files the application.

Can the builder take the GST rebate off the price at closing?

Yes. A builder can credit the first-time home buyers' rebate against the amount payable at closing, the same way builders handle the existing GST/HST new housing rebate, and then files Form GST190 with the CRA. Builders could not credit it before Royal Assent on March 12, 2026, so a buyer who closed earlier, or whose builder credited only the existing rebate, can file a separate application for the first-time buyer portion.

Can a couple get the rebate if only one partner is a first-time buyer?

It depends on where the first-time partner has lived. The look-back test counts a home owned by the buyer's spouse or common-law partner if the buyer lived in it as a primary place of residence during the calendar year or the previous four, and neither partner can have received this rebate before. For co-buyers generally, the CRA requires at least one buyer to be a first-time buyer who will live in the home, and that person has to be named as the claimant.

Does the first-time home buyer GST rebate stack with the existing new housing rebate?

The two are not added together. The existing GST/HST new housing rebate returns 36% of the tax to a maximum of $6,300 and disappears at $450,000. The first-time buyer rebate tops that up, so the combined federal amount is 100% of the tax at $1,000,000 or less, capped at $50,000. If a builder already credited the existing rebate, that amount is subtracted from the first-time buyer claim.

How does the rebate work in Ontario with the HST?

The federal rebate covers only the 5% federal part of Ontario's 13% HST. Ontario runs a separate first-time home buyers' rebate for the 8% provincial part, worth up to $80,000 on homes at $1,000,000 or less, with the same eligibility conditions as the federal rebate. Both are claimed through the CRA, with Form RC7190-ON added to the federal application.

Do permanent residents and newcomers qualify?

Permanent residents qualify on the same terms as citizens. Temporary residents, such as people on a work or study permit, do not meet the status condition. A home owned and lived in outside Canada counts in the look-back test, so a newcomer who lived in a home they owned abroad during the calendar year or the previous four calendar years is not a first-time buyer for this rebate.

How long does the CRA take to pay the rebate?

The CRA asks applicants to anticipate 120 days for processing and says it is handling a higher than usual volume of housing rebate claims in the order received. All claims are subject to audit, which the CRA says can add a delay of up to 6 months before payment. An applicant whose claim is not approved within 120 days can call the Business Enquiries line at 1-800-959-5525.

Is there a GST rebate on a new home for buyers who are not first-time buyers?

Yes, a smaller one. The existing GST/HST new housing rebate is open to any individual buying or building a new home as a primary place of residence. It returns 36% of the GST or federal part of the HST, to a maximum of $6,300, on homes at $350,000 or less, is reduced above that price, and is not available at $450,000 or more.

Rules, rates and sources

Last verified: September 29, 2026
Next scheduled check: December 30, 2026

Rule or table	In effect from	Verified
First-time home buyers' (FTHB) GST/HST rebate on new homes — status, amounts, eligibility and how it is claimed	March 20, 2025	October 11, 2026
Ontario rebates of the provincial part of the HST on new homes (first-time buyer, enhanced and regular)	April 1, 2026	September 30, 2026
Federal first-time home buyer programs	January 1, 2026 to December 31, 2026	September 29, 2026

Official sources

First-time home buyers' (FTHB) GST/HST rebate — Canada Revenue Agency (status) — Canada Revenue Agency
What is the first-time home buyers' rebate — Canada Revenue Agency (amounts by home value) — Canada Revenue Agency
Guide RC4028 — builder may pay or credit the rebates — Canada Revenue Agency
Who can apply — First-time home buyers' GST/HST rebate — Canada Revenue Agency (four-calendar-year test) — Canada Revenue Agency
Applying for the rebate – Home purchased from a builder — Canada Revenue Agency (two-year limit) — Canada Revenue Agency
Applying for the rebate – Owner-built home — Canada Revenue Agency — Canada Revenue Agency
After you apply — First-time home buyers' GST/HST rebate — Canada Revenue Agency (processing time) — Canada Revenue Agency
Legislation to make life more affordable receives Royal Assent (news release, March 12, 2026) — Department of Finance Canada
Making Life More Affordable for Canadians Act (S.C. 2026, c. 2) — full text — Department of Justice Canada
First-time buyers can save more on new homes – the FTHB GST/HST rebate is available now! (CRA tax tip, March 17, 2026) — Canada Revenue Agency
The Home Buyers' Plan — Canada Revenue Agency — Canada Revenue Agency
How to repay the amounts withdrawn from your RRSPs under the HBP — Canada Revenue Agency — Canada Revenue Agency
How to make withdrawals from your RRSPs under the Home Buyers' Plan — Canada Revenue Agency — Canada Revenue Agency
Spring Economic Update 2026 — Tax measures: supplementary information (Home Buyers' Plan) — Department of Finance Canada
Legislation passes to implement measures from the Spring Economic Update 2026 (Finance news release, June 19, 2026) — Department of Finance Canada
Spring Economic Update 2026 Implementation Act (S.C. 2026, c. 22), section 6 amending subsection 146.01(4.1) of the Income Tax Act — Department of Justice Canada
Line 31270 – Home buyers' amount — Canada Revenue Agency — Canada Revenue Agency
Report on the Impact of Reducing the Lowest Marginal Personal Income Tax Rate on Non-Refundable Tax Credits — Table 2 — Department of Finance Canada
First Home Savings Account (FHSA) — Canada Revenue Agency — Canada Revenue Agency
Definitions for FHSAs — Canada Revenue Agency (lifetime limit) — Canada Revenue Agency
First-Time Home Buyer Incentive — CMHC — CMHC

How we check figures: our methodology and editorial policy.

General information for education, not financial, tax, legal or immigration advice. Rules change — confirm anything you act on with the official source or a licensed professional (for immigration, a lawyer or a licensed consultant registered with the College of Immigration and Citizenship Consultants).