HST on homes: when it applies and when it does not
Doorvia Guides · June 11, 2026
Resale homes are generally exempt from HST; new construction is not, though rebates often reduce the amount.
Buying a previously occupied resale home in Ontario generally does not attract HST on the purchase price. Buying a newly built home or condominium does, because it is a new supply from a builder.
For new homes, builders often advertise a price that already includes HST net of the new housing rebate, on the assumption that you will occupy the home as your primary residence and assign the rebate to the builder. If you buy as an investment to rent out, you usually pay the HST and then apply for the new residential rental property rebate yourself.
That distinction is worth thousands. Confirm in writing which assumption the price is based on before you sign.
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