Updated 2026-10-16 · By CondoCircle
An earlier version of this article suggested that every new-home buyer receives a fixed Ontario rebate and that first-time buyers could stack very large savings. That was too broad. Rebates on new homes are conditional: they depend on who you are, how you'll use the home, its price and when you signed. This update replaces blanket claims with a dated, source-linked overview.
- Updated October 16, 2026
- No rebate applies to every buyer
- Ontario's temporary enhanced new housing rebate (ENHR) supplements the existing Ontario new housing rebate for qualifying purchases
- ENHR conditions include an agreement dated April 1, 2026 – March 31, 2027, primary-residence use and construction/completion windows
- Mattamy states its Ontario website prices already include an estimated ENHR assuming the purchaser qualifies
How HST applies to a new home
In Ontario, HST of 13% combines a 5% federal portion and an 8% provincial portion. New homes are taxable; resale homes generally aren't. Builders usually quote prices including HST, often net of rebates the buyer assigns to them.
Programs and their conditions (dated)
| Program | Main conditions | Our verification status |
|---|---|---|
| Ontario new housing rebate | New home used as a primary residence; capped amount | Long-standing program; confirm current rules |
| Ontario enhanced new housing rebate (ENHR) | Temporary supplement to the Ontario rebate; agreement April 1, 2026 – March 31, 2027; purchaser or relation uses the home as a primary residence and is first to occupy; construction starts by Dec 31, 2028 and is substantially completed by Dec 31, 2031; rentals do not qualify | CRA ENHR pages checked October 16, 2026 |
| Federal GST/HST new housing rebate | Price thresholds and primary-residence use | Thresholds limit eligibility |
| Federal first-time home buyers' GST rebate | First-time buyer definition, agreement on or after March 20, 2025, other CRA conditions | CRA page checked |
| Ontario first-time buyer measure for new homes | See Ontario page | Could not be directly verified; treat as unknown |
How the ENHR appears in Mattamy's prices
Mattamy states that its Ontario website prices already include an estimated Ontario enhanced new housing rebate, calculated on the assumption that the purchaser is eligible. If you turn out not to qualify — for example, because the home won't be a primary residence for you or a qualifying relation, or the timing conditions aren't met — you may have to pay a higher amount, typically on closing.
Before signing, ask for a dated, lot-specific breakdown showing the gross price, the HST, each rebate assumed in the price, and the net figure. Then have a lawyer or tax professional confirm each assumption against the CRA's ENHR eligibility page.
Rebates assigned to the builder
When a price is 'net of rebates', you're assigning rebates to the builder at closing. If you turn out not to qualify, the agreement usually requires you to pay that amount. Ask exactly which rebates your price assumes — see understanding new-home pricing.
Lawyer and accountant checklist
- Which rebates does my price assume?
- Do I meet each program's first-time-buyer and residence definitions?
- Does my agreement date meet the CRA condition?
- What happens on closing if a rebate is denied?
- Should I apply for any rebate directly rather than assigning it?
The enhanced rebate's conditions in plain language
The Ontario enhanced new housing rebate (ENHR) is temporary and supplements the existing Ontario new housing rebate. For a house and land bought from a builder, the published conditions include: an agreement of purchase and sale dated between April 1, 2026 and March 31, 2027; use as the primary place of residence of you or a qualifying relation (as defined by the CRA), who is the first to occupy it; construction beginning by December 31, 2028; and substantial completion by December 31, 2031. Rental use does not qualify. It is designed to be claimed together with the existing Ontario rebate; how it combines with federal programs, any builder credit and thresholds is set by CRA rules.
Rules like these can be amended, and edge cases — assignments, corporate buyers, mixed use — have their own treatment. Read the CRA's current pages and confirm your position with a tax professional before relying on any amount.
How Mattamy's pricing treats the rebate
Mattamy states that its Ontario website prices include an estimated ENHR amount, assuming the purchaser qualifies. In practice that means the advertised price is a net price: if you don't meet the eligibility conditions, the estimated rebate is added back and you pay more at closing. Ask for the gross figure and the exact assumption in writing, and have your lawyer confirm how the agreement handles it.
Next step
Request the current Vicinity price list and ask how rebates are treated in it, then take it to your advisor.
Frequently asked questions
Does every Vicinity buyer get a $24,000 rebate?
No. Ontario's new housing rebate is capped and conditional, including primary-residence use. Some buyers don't qualify.
Am I eligible for the first-time buyer GST rebate?
Check the CRA eligibility page. Conditions include the definition of first-time buyer and an agreement date on or after March 20, 2025.
Is there an Ontario first-time buyer rebate on new homes?
We couldn't directly verify current Ontario details for this update. Check the Ontario government page before relying on any amount.
What is the Ontario enhanced new housing rebate (ENHR)?
A temporary rebate that supplements the existing Ontario new housing rebate. For a house-and-land purchase from a builder, conditions include an agreement dated April 1, 2026 to March 31, 2027, primary-residence use by the purchaser or a relation with first occupation, construction starting by December 31, 2028 and substantial completion by December 31, 2031. Rentals don't qualify; other restrictions apply.
Does my Vicinity price already include the ENHR?
Mattamy states its Ontario website prices include an estimated ENHR assuming the purchaser is eligible. If you don't qualify, you may owe a higher amount. Confirm with the builder and your advisor.
Who confirms my eligibility?
A tax professional and your real estate lawyer. We provide information only.
Sources
- CRA — First-time home buyers' GST/HST rebate: who can apply
- CRA — GST190 new housing rebate application
- Ontario — New home affordability payment (verify current status)
- CRA — Ontario enhanced new housing rebate (ENHR)
- CRA — Ontario ENHR: who can apply
- CRA — Ontario ENHR: what rebate is available
- Mattamy Homes — government rebates information