Ontario Enhanced New Housing Rebate

The Ontario enhanced new housing rebate (ENHR) offers up to $80,000 relief on the 8% provincial HST for new or substantially renovated homes valued up to $1,850,000, used as a primary residence. Available for purchases or construction between April 1, 2026, and March 31, 2027, it applies to homes bought from builders, owner-built homes, and co-op shares. The Ontario new home affordability payment (ONHAP) provides up to $50,000 for eligible buyers. Rebates require specific eligibility criteria and proper application forms.