You may qualify if:
A regular renovation does not usually qualify. CRA generally requires that 90% or more of the interior of the existing home be removed or replaced for the project to be considered a substantial renovation.
Kitchen upgrades, bathroom renovations, flooring, painting, or cosmetic improvements alone usually do not meet the requirement.
For eligible custom-built or substantially renovated homes, the existing Ontario rebate may be up to $24,000, depending on whether HST was paid on the land and whether all conditions are met.
For qualifying projects that begin on or after April 1, 2026 and on or before March 31, 2027, Ontario has announced enhanced rebate relief that may increase the available HST refund to as much as $130,000, subject to final eligibility rules. This enhanced relief is intended to cover up to $80,000 of the Ontario portion of the HST, plus up to $50,000 of additional relief equivalent to the federal portion.
To qualify under the enhanced program, the custom build or substantial renovation must generally be substantially completed by December 31, 2029.
