Who can apply

Learn about the eligibility criteria and restrictions for this rebate. If a builder gives a rebate amount to a buyer who is not entitled to it, both may be liable for repaying the amount.

On this page

• Eligibility
• Restrictions
• Joint and several liability for builders

Eligibility

Check the following criteria to see if you may be eligible for this rebate.

1. You purchased or built a home

   You may be eligible if you are an individual and you have done one of the following:

   • Purchased new or substantially renovated housing from a builder, including housing on leased land (if the lease is for at least 20 years or gives you the option to buy the land)
   • Purchased shares in a co-operative housing corporation (co-op) for the purpose of using a unit in a new or substantially renovated co-operative housing complex
   • Constructed or substantially renovated your own home or hired someone else to construct or substantially renovate your home
   • If you bought a modular, mobile, or floating home

     If you bought a modular home, a mobile home, or a floating home, refer to Modular home, mobile home, and floating home for more information on which application type to use.

2. You must be eligible for the Ontario new housing rebate

   • The home is a single-unit residential complex or residential condominium unit.
   • You are purchasing or constructing the home for use as the primary place of residence for you or your relation (cannot be used as a rental property)
   • You, or your relation, are the first individual to occupy the home as a place of residence after the construction or substantial renovation is substantially completed

3. Other criteria

   You must also meet the following criteria:

   • If you bought the house and land from the same builder

     You may be eligible for the Ontario ENHR if all of the following are true:

     • You entered into an agreement of purchase and sale with the builder on or after April 1, 2026, and on or before March 31, 2027
     • Construction or substantial renovation of the home began on or before December 31, 2028
     • Construction or substantial renovation of the home was substantially completed on or before December 31, 2031
     • Total consideration paid (excluding HST) for the home was less than $1,850,000
   • If you bought the house and lease the land from the same builder

     You may be eligible for the Ontario ENHR if all of the following are true:

     • You entered into an agreement of purchase and sale with the builder on or after April 1, 2026, and on or before March 31, 2027
     • Construction or substantial renovation of the home began on or before December 31, 2028
     • Construction or substantial renovation of the home was substantially completed on or before December 31, 2031
     • Possession of the home was transferred to you on or before December 31, 2032
     • The fair market value of the home (house and land) when possession of the home was transferred to you was less than $2,090,500
   • If you bought a share of capital stock of a co-operative housing corporation

     You may be eligible for the Ontario ENHR if all of the following are true:

     • You entered into an agreement of purchase and sale of the share with the co-op on or after April 1, 2026, and on or before March 31, 2027
     • Construction or substantial renovation of the residential complex began on or before December 31, 2028
     • Construction or substantial renovation of the residential complex was substantially completed on or before December 31, 2031
     • Ownership of the share was transferred to you on or before December 31, 2032
     • The total consideration paid for the share was less than $2,090,500
   • If you built or substantially renovated your own home

     You may be eligible for the Ontario ENHR if all of the following are true:

     • Construction or substantial renovation of the home began on or after April 1, 2026, and on or before March 31, 2027
     • Construction or substantial renovation of the home was substantially completed on or before December 31, 2029
     • The fair market value of the home when the construction or substantial renovation was substantially completed was less than $1,850,000
       • Example of when construction begins

         An individual purchased bare land on October 15, 2025, with the intention of building a house for use as their primary place of residence.

         The individual received the building permit on February 15, 2026, and hired a general contractor to oversee the construction. Excavation began on June 1, 2026.

         The CRA would consider the construction to have begun on June 1, 2026, when the excavation work relating to the house began.

Restrictions for the Ontario ENHR

Eligibility for this rebate is limited by the following restrictions:

Assignment sales

For assignment sales, to be eligible for the Ontario ENHR, both the initial agreement of purchase and sale with the builder and the assignment agreement must be entered into between April 1, 2026, and March 31, 2027.

Change in agreement

If you entered into an agreement with a builder before April 1, 2026, and you make changes to the agreement such that it is considered to be entered into on or after April 1, 2026, for the purpose of eligibility for the Ontario ENHR, the agreement is deemed to have been entered into before April 1, 2026, and you are not entitled to the rebate. In this case you may still be eligible for the Ontario new housing rebate or Ontario first-time home buyers’ rebate.

New agreement

If you entered into an agreement with a builder before April 1, 2026, the agreement is terminated and another agreement is entered into on or after April 1, 2026, to be eligible for the Ontario ENHR, the new agreement must have been entered into for bona fide purposes other than to obtain the Ontario ENHR.

Joint and several liability for builders