What changed
The first-time home buyers' GST rebate became law in March 2026, and the CRA is now taking applications. On an eligible new home it can take the 5% GST off completely, up to $50,000.
How much you could get back
- The full GST on a new home priced up to $1 million.
- A partial rebate between $1 million and $1.5 million, shrinking to nothing at $1.5 million.
For example, the GST on a $544,900 new home is $27,245. An eligible first-time buyer could get all of it back.
Who qualifies, in short
- You're buying a newly built or substantially renovated home from a builder, or building your own.
- It will be your primary residence.
- You count as a first-time buyer under the program, which generally means you haven't lived in a home that you or your spouse owned in recent years.
There's more detail in the rules, including residency and buying with someone else. Check the current rules on canada.ca before you count on it.
The dates that matter
- Your agreement with the builder has to be signed on or after May 27, 2025 and before 2031. An agreement signed before May 27, 2025 doesn't qualify, even if the home isn't built yet.
- The home itself: construction starts before 2031, and the home is substantially complete and yours before 2036.
- Building your own home? Construction has to start on or after May 27, 2025 and before 2031.
Dates checked October 2026.
How you get it
- Through the builder: the builder can credit it at closing, so it comes straight off what you pay.
- From the CRA: if the builder doesn't credit it, you apply after closing, using Form GST190 for a home bought from a builder or GST191 if you built it yourself.
The regular rebate is much smaller
Any buyer of a new home may qualify for the regular GST new housing rebate, but it's at most $6,300 and only on homes under $450,000. At most Edmonton new-home prices it's small or nothing, and many builders keep it and build it into the price.
Ask before you sign
- Does this price include GST?
- If it does, who gets the rebate?
- If I qualify as a first-time buyer, will you credit my rebate at closing?
Get your lawyer to check the contract wording too. To see your mortgage payment and the cash you'll need at closing, try the calculator, or read the full new build guide.
Figures as of October 2026 and can change. Confirm your eligibility with the CRA.