# How does the new FTHB GST/HST Rebate compare to the legacy New Housing Rebate?

> The new FTHB GST/HST Rebate is roughly 8× more generous than the legacy New Housing Rebate — up to $50,000 back on homes up to $1M (vs. ~$6,300 max on homes under $450K). For qualifying first-time buyers it effectively supersedes the legacy rebate. The legacy New Housing Rebate remains in force for non-FTHB buyers and continues to apply on homes up to $450K.

Category: Financing
Last verified: 2026-05-13
Source: https://ratellow.com/faqs/financing/fthb-gst-rebate-vs-legacy-new-housing-rebate

## Answer
**For qualifying first-time buyers, the new FTHB GST/HST Rebate completely replaces the legacy New Housing Rebate as the program you'd claim — it's larger in every overlapping price band.** Non-FTHB buyers continue to rely on the legacy New Housing Rebate, which still applies on new builds up to $450,000.

## Side-by-Side Comparison

| Feature | Legacy New Housing Rebate | NEW FTHB GST/HST Rebate (Bill C-4) |
|---|---|---|
| **Who qualifies** | Any owner-occupier of a new build | First-time home buyers only |
| **Full rebate ceiling** | $350,000 | **$1,000,000** |
| **Phase-out range** | $350K – $450K | **$1M – $1.5M** |
| **Maximum rebate** | ~$6,300 (36% of 5% GST) | **$50,000** (100% of 5% GST) |
| **What's rebated** | 36% of the federal GST | **100% of the federal GST** (federal portion of HST) |
| **Resale homes** | Not eligible | Not eligible |
| **Eligibility window** | Permanent (since 1991) | APS Mar 20, 2025 – Dec 31, 2030 |
| **Anti-flipping rules** | None specific | Spouse lookback + 5-year window + first-occupant rule |

## Which One You'd Claim

### If you're a first-time buyer on a new build:
**Claim the new FTHB GST/HST Rebate.** It is materially more generous at every price point where both could theoretically apply. Your builder will typically credit it on the statement of adjustments at closing.

### If you're NOT a first-time buyer (or your spouse owned a home in the lookback window):
**The new rebate isn't available — you fall back to the legacy New Housing Rebate** if your new build is under $450K. Above $450K and below the new rebate's $1.5M ceiling, non-FTHBs get no federal rebate.

### Edge case: New build under $350,000
Both programs cover the full GST in this band, so the practical dollar outcome is similar for FTHBs. The FTHB rebate is still the program you'd file under because it's not capped at 36% of the GST.

## Provincial Layers Still Apply

The legacy provincial new housing rebates (Ontario's up-to-$24K, BC's up-to-$6K for FTHBs, Quebec's QST rebate) continue to apply on their own terms. In Ontario specifically, a NEW temporary enhanced provincial measure (April 2026 – March 2027) goes well beyond the legacy provincial rebate — up to $80K on the 8% provincial HST portion, available to ALL buyers.

### Your Next Steps
1. **Check your FTHB eligibility** (especially spouse ownership lookback) — if you qualify, the new rebate is the only one to think about
2. **For non-FTHBs**: if you're buying a new build under $450K, file for the legacy New Housing Rebate
3. **In Ontario**: layer the provincial Enhanced HST Rebate on top if your APS falls between April 1, 2026 and March 31, 2027
4. **Read the full guide** → [First-Time Home Buyer Rebates](/guides/first-time-buyer-rebates)

## Institutional highlights
- The new FTHB GST/HST Rebate is roughly 8× more generous than the legacy New Housing Rebate — $50,000 max vs. $6,300 max.
- For qualifying first-time buyers, you claim the new rebate, not the legacy one — the two don't stack and the new program is more generous everywhere they overlap.
- Non-FTHB buyers continue to rely on the legacy New Housing Rebate, which still applies on new builds up to $450,000.
- The legacy rebate covers 36% of the GST; the new rebate covers 100% — a fundamentally different rebate structure, not just a higher cap.
- Provincial new-housing rebates still apply on their own terms, layered on top of whichever federal program you're claiming.

## Related guide
- https://ratellow.com/guides/first-time-buyer-rebates

## Sources
- First-time home buyers' (FTHB) GST/HST rebate — CRA — https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/gst-hst-rebates/first-time-home-buyers-gst-hst-rebate.html
- GST/HST New Housing Rebate (RC4028) — CRA — https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4028/gst-hst-new-housing-rebate.html