Canadian housing · current-rate estimate

GST/HST on a new home

Estimate the GST/HST on a taxable new or substantially renovated home before rebates. Know what the number includes—and what still needs checking.

ProvinceTransactionPrice before GST/HST (CAD)

Use the price of the home and land before tax. Do not enter a builder’s tax-inclusive or rebate-adjusted advertised price.

Your estimate

Enter a positive price to calculate the GST/HST before rebates.

Explore the federal first-time home buyer rebate

Optional illustration for a new or substantially renovated home and land purchased from the same builder. Not for leased land, co-ops, assignments or owner-built homes. Ontario and other provincial rebates are not included. None of these answers are sent to the server or saved.

Original purchase agreement date

MonthDayYear

Construction start date

MonthDayYear

Substantial completion date

MonthDayYear

Ownership transfer date

MonthDayYear

For a future purchase, dates and eligibility are assumptions, not a promise of entitlement. Confirm again at closing.

Confirm this scenarioAt ownership transfer, I am at least 18 and a Canadian citizen or permanent resident.In the ownership-transfer calendar year and previous four calendar years, I have not lived in a primary residence owned by me or my spouse/partner, in Canada or abroad.Neither I nor my spouse/partner has previously received this first-time buyer rebate.I am buying both the home and land from the same builder for my own primary residence, and will be its first resident after construction or substantial renovation.This is not an assignment or a replacement/variation of a pre-March 20, 2025 agreement to obtain the rebate. There are no unusual ownership or co-purchaser circumstances.I have checked the other CRA new-housing conditions, application deadline and documents with my builder or adviser. The price entered excludes tax and rebates.

Federal rebate illustration

Enter a positive tax-exclusive price above.

Rules checked September 26, 2026. This is not an eligibility approval or tax advice. Check CRA eligibility and the calculation and filing guide (RC4028).

Before you use this result

Current GST/HST rates only, checked 2026-09-26. Nova Scotia uses 14% from April 1, 2025. Historical and transitional transactions are not calculated.
Provincial retail sales taxes, land transfer taxes, QST, insurance premiums, legal fees and rebates are excluded. A general retail PST rate must not be applied to the full house price.
Quebec and territories, assignments, rental developments, owner-built homes, mixed-use property and special exemptions require separate advice and are outside this tool’s scope.
Traditional new housing rebates, first-time home buyer rebates and provincial programs have different conditions. A price above $450,000 does not rule out every rebate.

Official sources & rebate checks

Use the CRA guidance to confirm the transaction, rate and eligibility. This tool is educational, not tax advice.

CRA: GST/HST rates and place of supply CRA: housing transactions and exemptions CRA: new housing and first-time home buyer rebates

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