Ontario enhanced new housing rebate (ENHR)

The Ontario enhanced new housing rebate (ENHR) provides a temporary top-up to the Ontario new housing rebate. It applies to homes purchased from a builder between April 1, 2026, and March 31, 2027, as well as owner-built homes where construction begins during the same period.

If you are eligible for the Ontario ENHR, you may also be eligible for the Ontario new home affordability payment (ONHAP), administered by the Province of Ontario.

If you are a buyer, you are responsible for ensuring you are eligible for the Ontario ENHR. If you are not eligible for the rebate and the builder paid or credited the rebate to you, you are liable to repay this amount to the CRA.

Sections

What is the Ontario ENHR

Understand the rebate and the ONHAP

Who can apply

Find out if you are eligible for the rebate

How to apply

Information for builders and buyers submitting an application for the rebate

After you apply

What to expect after you file your application

Contact us

For general enquiries about the Ontario ENHR, contact Business Enquiries at 1-800-959-5525.

For technical enquiries about the Ontario ENHR, contact GST/HST Rulings at 1-800-959-8287.

For technical enquiries about the ONHAP, contact Service Ontario at 1-800-267-8097.

Related links

• Guide RC4028, GST/HST New Housing Rebate will be updated to include detailed information about the Ontario ENHR
• Notice 346 Ontario Enhanced New Housing Rebate
• Building more homes faster (ontario.ca)
• GST/HST new housing rebate
• First-time home buyers’ (FTHB) GST/HST rebate