Understanding the New Rebates

1. FTHB (Fed only): Provides a rebate of the full Federal portion of the HST on homes valued up to $1 million (up to $50,000.00). This rebate uses a sliding scale that reduces to $0.00 at $1.5 million for the federal portion. It also includes the Provincial portion of the New Home Rebate (Legacy), which is limited to a maximum of $24,000.00.
2. FTHB (Fed + Prov): Provides the full amount of both the federal and provincial portions of the HST on homes valued up to $1 million ($50,000.00 and $80,000.00 respectively). This option features a sliding scale between $1 million and $1.5 million, where the federal portion scales down to zero, while the provincial portion is limited to a minimum of $24,000.00 (the baseline allotment for the provincial portion of the New Home Rebate (Legacy)).

1. For new homes valued between $1 million and $1.5 million, a flat rebate of $80,000.00 is applied to the provincial part of the HST paid.
   
2. For new homes valued between $1.5 million and $1.85 million, a partial rebate is available for the provincial part of the HST paid.
   
3. For new homes valued at $1.85 million and above, the existing Ontario New Home Rebate is available at a flat rate of $24,000.00.
   

Instructions for Purchase Files

1. Set New Home Purchased from a Builder to Yes. This can be located under File Configuration on the Basic screen.
2. Use the Rebate Inc In Contract Price as: dropdown to select the applicable rebate. Select the specific rebate that was included in the contract price at the time of signing.
   
   
   
   
   
   
3. Navigate to the Contract screen and to the HST & Rebates section.
   
1. By default it is indicated that HST is included in the price as this is the standard. If HST is not included in the price, deselect Included in Price. This will then calculate HST at a flat rate and no backouts will be performed.
   
2. Verify the Purchaser Entitled to Rebate selection. Ensure that you have selected the appropriate Rebate that your purchaser is entitled to New Home Rebate (Legacy), FTHB  Rebate (Fed only), FTHB  Rebate (Fed + Prov), or ENHR/ONHAP.  *Purchaser eligibility remains the responsibility of the law firm acting for the purchaser.
   
3. If you select FTHB or ENHR/ONHAP, fields for Construction Start Date and Construction Substantially Completed Date will appear. These dates will need to be filled in for the applicable rebate forms.
   
4. If you have selected ENHR/ONHAP in either of the Rebate Inc in Contract Price as or Purchaser Entitled to Rebate dropdowns a checkbox for Entitled to FTHB and ENHR Rebate will appear. This checkbox will fill out the applicable consent fields as well as the appropriate lines to in order to claim both the First-Time Home Buyer and the Enhanced New Home Rebate on both the GST190 Ontario Rebate Schedule and the GST190 Calculation Worksheet.
   
5. Purchaser to Claim Rebate is an existing checkbox that will remove any rebates being credited to the Purchaser from the statement of adjustments. Use this only where the Purchaser will be claiming the rebates on their own and the rebates will not be assigned to the Builder.
   
6. The system will automatically populate the Statement of Adjustments with the updated amounts, as well as the updated GST/HST New Housing Rebate Application (GST190E) and RC7190-ON rebate forms.
   

      

Instructions for Sale Files

1. Set New Home Sold by a Builder to Yes. This can be located under File Configuration on the Basic screen.
2. Use the Rebate Inc In Contract Price as: dropdown to select the applicable rebate. Select the specific rebate that was included in the contract price at the time of signing.
   
   
   
   
1. If you are acting on behalf of a Builder, you may choose to activate the New Home Sale Bundle* which will activate more fields for extras as well as a more in depth statement of adjustments. See this article for more information on the New Home Sale Bundle. *additional fees apply
   
   
3. Navigate to the Contract screen and to the HST & Rebates section.
1. By default it is indicated that HST is included in the price as this is the standard. If HST is not included in the price, deselect Included in Price. This will then calculate HST at a flat rate and no backouts will be performed.
   
2. Verify the Purchaser Entitled to Rebate selection. Ensure that you have selected the appropriate Rebate that your purchaser is entitled to New Home Rebate (Legacy), FTHB  Rebate (Fed only), FTHB  Rebate (Fed + Prov), or ENHR/ONHAP.  *Purchaser eligibility remains the responsibility of the law firm acting for the purchaser.
   
3. If you select either the FTHB or ENHR/ONHAP, fields for Construction Start Date and Construction Substantially Completed Date will appear. These dates will need to be filled in for the applicable rebate forms.
   
4. If you have selected ENHR/ONHAP in either of the Rebate Inc in Contract Price as or Purchaser Entitled to Rebate dropdowns a checkbox for Entitled to FTHB and ENHR Rebate will appear. This checkbox will fill out the applicable consent fields as well as the appropriate lines to in order to claim both the First-Time Home Buyer and the Enhanced New Home Rebate on both the GST190 Ontario Rebate Schedule and the GST190 Calculation Worksheet.
5. Purchaser to Claim Rebate is an existing checkbox that will remove any rebates being credited to the Purchaser from the statement of adjustments. Use this only where the Purchaser will be claiming the rebates on their own and the rebates will not be assigned to the Builder.
   
6. The system will automatically populate the Statement of Adjustments with the updated amounts, as well as forms the updated GST/HST New Housing Rebate Application (GST190E) and RC7190-ON rebate forms.
   
   

Indicating a Purchaser is a First Time Home Buyer

1. New Home Purchased from or Sold by a Builder: The indicator under File Configuration must say Yes.
   
2. Eligible Timeframe: The Agreement of Purchase and Sale must fall between March 20, 2025, and 2031.
   
3. Rebate Selection: On the Contract screen, the Purchaser Entitled to Rebate dropdown must be set to either FTHB Rebate (Fed only), FTHB Rebate (Fed + Prov) or ENHR/ONHAP.

1. Navigate to the Buyer in the left hand navigation. Select your Buyer.
2. Locate the First-Time Home Buyer indicator on the right-hand side of the window.
   
3. Click the indicator to activate it for that specific individual.
4. The indicator is independent for each person. If all purchasers on the file are entitled to the rebate, ensure you repeat this process for each purchaser.