Is HST included in the price of a new home in Ontario?

For buyers who will occupy the home (or an immediate family member will) as a primary residence, builders in Ontario typically require the buyer to assign the new housing rebate to the builder, and the advertised price is usually quoted HST-inclusive on that basis. Always confirm the exact HST treatment in the agreement of purchase and sale.

Do investors pay HST differently?

Yes. If you are not moving in and will rent the home, you generally cannot assign the new housing rebate to the builder. You typically pay the full HST on closing and then apply for the New Residential Rental Property (NRRP) rebate afterwards, subject to a one-year lease requirement.

What is the NRRP rebate?

The New Residential Rental Property rebate is the CRA program that lets investor-buyers of new residential properties recover a portion of the HST after closing, provided the home is leased to a qualifying tenant for at least one year. Speak to your accountant about eligibility and timing.

Does Spruce Trails include HST in its pricing?

Pricing for Spruce Trails has not been released. HST treatment will be set out in the agreement of purchase and sale when the price list is published. Register for VIP access to receive it first.

How do I confirm current rebate amounts?

Rebate formulas, thresholds and maximums are set by the Canada Revenue Agency and can change. Always confirm the current numbers on canada.ca or with your accountant before signing.

Buyer education

HST Rebate on New Homes in Brampton

New residential construction in Ontario is subject to HST. Two separate rebates — one federal, one provincial — can reduce the effective HST on a new build, but how you take the rebate depends on whether you will live in the home or rent it out.

The two rebates in plain language

A new home in Ontario is taxable under HST. There are two distinct new housing rebate programs administered by the CRA:

The federal (GST/HST) new housing rebate — a partial refund of the 5% federal portion of the HST.
The Ontario new housing rebate — a partial refund of the 8% provincial portion of the HST, with its own formula and its own cap.

Each rebate has its own formula and its own maximum. The Ontario portion in particular is capped, which is why higher-priced new homes only receive a partial provincial rebate. Because these thresholds change over time, confirm the current maximums directly on canada.ca (CRA) or with your accountant rather than relying on figures you see quoted online.

If you will live in the home (owner-occupier)

For buyers who intend to occupy the home — or whose immediate family member will occupy it — as a primary place of residence, the standard practice in Ontario is straightforward:

The builder requires you to sign an assignment of the new housing rebate to the builder at closing.
The builder collects the rebate directly from the CRA.
The purchase price advertised by the builder is usually quoted on an HST-inclusive, rebate-assigned basis.

The eligibility hinge is intent to occupy as a primary residence. If that condition is not met, the builder will typically require you to pay the full HST on closing.

If you will rent the home (investor)

Investors are treated very differently. If you will not move in and instead lease the home, you generally cannot assign the new housing rebate to the builder. In practical terms this means:

You pay the full HST on closing, on top of the purchase price.
You then apply directly to the CRA for the New Residential Rental Property (NRRP) rebate.
You must sign a qualifying lease of at least one year with an arm's-length tenant.

This dramatically changes the cash required on closing. Investor-buyers should budget for the full HST at closing and treat the NRRP rebate as a refund that arrives later.

How HST is usually handled, by situation

Situation	How HST is usually handled	What to confirm
Primary residence (you)	Rebate assigned to builder at closing; price usually HST-inclusive.	Confirm HST-inclusive wording in the agreement of purchase and sale with your real estate lawyer.
Primary residence (immediate family)	Same as above, provided the qualifying family member will occupy the home.	Confirm CRA's definition of "immediate family" and the occupancy declarations required by the builder.
Rental / investment	Pay full HST on closing; apply for NRRP rebate afterwards; one-year lease required.	Confirm closing cash requirement, NRRP eligibility and timing with your accountant.
Assignment / flip before closing	HST treatment on the assignment fee itself, and on the underlying purchase, can differ from a standard end-user closing.	Confirm the tax treatment of the assignment with your real estate lawyer and accountant before signing.

Ask your lawyer and accountant these questions

Is the purchase price in my agreement quoted HST-inclusive on a rebate-assigned basis, or HST-extra?
Do I meet the CRA's owner-occupier eligibility test, and what evidence will I need to sign at closing?
If I am an investor, what is my expected HST payment on closing and what is the realistic timeline to receive the NRRP rebate?
What are the current federal and Ontario rebate maximums today (per canada.ca), and how do they apply at my purchase price?
Are there any assignment restrictions in the agreement that affect HST treatment if my plans change?

What this means for Spruce Trails

Camcos Living has not released pricing or an incentive package for Spruce Trails. We are not quoting any specific rebate or savings figure for this community — anyone doing so is guessing.

When the price list is published, HST treatment will be spelled out in the agreement of purchase and sale. Register for VIP access to receive the price list, deposit structure and any incentives the moment they are announced. Related reading: our HST on new homes in Ontario basics guide walks through the same concepts in more depth, and Pre-Construction Homes in Brampton, New Homes in Brampton, Floor Plans and the Resource Library give more context on the Brampton market.

This page is buyer education, not tax advice. Always confirm current rebate rules with the CRA (canada.ca) and your own accountant and lawyer before signing.

Frequently asked questions

Is HST included in the price of a new home in Ontario?: For buyers who will occupy the home (or an immediate family member will) as a primary residence, builders in Ontario typically require the buyer to assign the new housing rebate to the builder, and the advertised price is usually quoted HST-inclusive on that basis. Always confirm the exact HST treatment in the agreement of purchase and sale.
Do investors pay HST differently?: Yes. If you are not moving in and will rent the home, you generally cannot assign the new housing rebate to the builder. You typically pay the full HST on closing and then apply for the New Residential Rental Property (NRRP) rebate afterwards, subject to a one-year lease requirement.
What is the NRRP rebate?: The New Residential Rental Property rebate is the CRA program that lets investor-buyers of new residential properties recover a portion of the HST after closing, provided the home is leased to a qualifying tenant for at least one year. Speak to your accountant about eligibility and timing.
Does Spruce Trails include HST in its pricing?: Pricing for Spruce Trails has not been released. HST treatment will be set out in the agreement of purchase and sale when the price list is published. Register for VIP access to receive it first.
How do I confirm current rebate amounts?: Rebate formulas, thresholds and maximums are set by the Canada Revenue Agency and can change. Always confirm the current numbers on canada.ca or with your accountant before signing.