First-time homebuyer GST rebate - up to $50,000

Canada Revenue Agency

Rebate of up to $50,000 of federal GST for eligible first-time buyers of a newly built or substantially renovated primary residence. Full below $1 million, phased out between $1 million and $1.5 million, gone at $1.5 million.

The catch: Timing rules attach to when the purchase agreement was signed and when the home completes, so this has to be checked BEFORE signing rather than at tax time. The phase-out band is steep.

Do these first

File a tax return, even with no income helps Not required to claim, but CRA processes the rebate against your account.
Filing is what turns on the GST/HST credit, the Canada Child Benefit, the Alberta Child and Family Benefit and the income-tested provincial rebates. None of them pay out to someone who has not filed.

Who can get it

  • Full rebate for qualifying homes up to $1 million.
  • No rebate is available where the home is valued at $1.5 million or more. The full rebate applies up to $1 million and phases out between the two. must meet
  • Phased out between $1 million and $1.5 million; unavailable at $1.5 million or more. must meet
  • First-time buyer of a newly built or substantially renovated primary residence. Timing rules attach to the purchase agreement and to completion. must meet

What to bring

  • Purchase agreement
    The agreement date drives the timing rules.
  • Statement of adjustments
    Establishes the purchase price against the phase-out band.

At a glance

Worth
$50,000
Effort
About 120 minutes
Time to money
Not recorded
How it arrives
Direct deposit
How often
One time
Proof needed
Identification
Where
Canada
Last checked
15 August 2026