Ontario new-build calculator

Ontario HST Rebate & Cash-to-Close Calculator for New Homes

Other tools estimate a rebate. This estimates the cash you actually need to close, including GST/HST rebate timing, Ontario and Toronto land transfer tax, CMHC insurance PST, legal/title costs, Tarion, adjustments, development charges, and builder credits.

Start estimate Documents to have nearby

Calculator requires JavaScript

The calculator runs in your browser and does not send your inputs to a server. Enable JavaScript to edit assumptions and view the cash-to-close ledger.

Documents and numbers to have nearby A first estimate only needs price, location, dates, down payment, and deposit.

Agreement of purchase and sale Listed price, base-price wording, home type, HST/GST wording, rebate assignment.

Tarion/HCRA addendum Critical dates, construction start, substantial completion, and warranty context.

Mortgage approval Down payment, amortization, insured mortgage assumptions, CMHC premium context.

Deposit schedule Deposits already paid so the calculator does not double-count closing cash.

Statement of adjustments Builder adjustments, levies, credits, occupancy fees, and closing-day extras.

Development charge cap APS schedule, amendment, or builder worksheet showing capped and uncapped charges.

Choose input styleGuided walkthrough

Estimated cash to close$78,435Federal + Ontario first-time buyer GST/HST path

Potential GST/HST relief$123,500Federal confirmed; Ontario path should be verified

Rebate after closing$123,500Cash timing may matter

ConfidenceLow34/100 based on known inputs

CMHC premium rate3.1%Ontario PST: $2,120

For a $950,000 new freehold home with $95,000 down, this estimates $78,435 in cash needed by closing under the selected builder rebate treatment.

If credited by the builder, the estimated cash need is $0. If the buyer must claim after closing, it is $78,435 before any later refund.

Price basis checkAPS / builder listed price

Entered price: $950,000
Rebate math uses: $950,000
Gross cash ledger price: $950,000
Estimated HST in price: $109,292
Estimated net-of-rebate listed price: $950,000

Contract/listed mode assumes the entered price is the APS or builder advertised price used for closing planning.

Development charge exposure$0

Capped: $0
Uncapped: $0
Other / unknown: $0

This separates capped and uncapped levy risk instead of hiding it in one closing-cost estimate.

Federal GST/HST: confirmedOntario temporary path: verifyLTT / CMHC: confirmedBuilder extras: buyer input

Builder credits rebate at closing$0

Buyer claims rebate after closing$78,435

Mortgage after financed CMHC premium$881,505

Closing ledger

What drives the cash-to-close number

Item	Estimate	Timing	Basis
Down payment still neededDeposit already paid is subtracted.	$45,000	At or before closing	Buyer input
Ontario land transfer taxIncludes FTHB refund of $4,000.	$11,475	At closing	Ontario LTT
Toronto municipal land transfer taxIncludes Toronto FTHB rebate of $4,475.	$11,000	At closing	Toronto MLTT
CMHC premium PSTThe premium is usually financed; Ontario PST on the premium is cash due.	$2,120	At closing	CMHC
Legal fees	$2,500	At closing	Buyer input
Title insurance	$600	At closing	Buyer input
Disbursements	$450	At closing	Buyer input
Tarion / warranty enrolment allowanceBuilder contracts vary; edit this if your APS shows a different amount.	$1,790	At closing	Tarion
Property tax, utility, condo or builder adjustments	$3,500	At closing	Buyer input
Development charges / levies exposureUse the amount from your APS schedules if available.	$0	At closing	Buyer input
Utility meter / connection allowanceOften appears on a builder statement of adjustments.	$0	At closing	Buyer input
Reserve fund / common element allowanceUsually only relevant for condo purchases.	$0	At final closing	Buyer input
Occupancy / interim closing allowance	$0	Before final closing	Buyer input
GST/HST rebate credited at closing	$0	At closing	Not applied
Estimated cash to close	$78,435	Estimate

Ask before closing

Builder, lawyer, and lender checklist

Confirm whether the price you entered is the APS listed/contract price or a base price before HST.
Ask the builder whether the GST/HST rebate is already assigned or reflected in the contract price.
Ask the builder whether federal and Ontario rebate amounts will be credited on the statement of adjustments at closing.
Ask your lawyer which rebate path applies to your agreement date and buyer status.
Ask your lender whether the CMHC premium is added to the mortgage and confirm the Ontario PST cash amount.
Ask for the APS schedule showing capped and uncapped development charges, levies, and utility adjustments.
Confirm the builder's construction start and substantial-completion dates against the temporary Ontario HST rebate deadlines.
Verify the Ontario enhanced HST rebate status before relying on the result.

Review flags

Inputs that need confirmation

Builder rebate treatment is unknown; model both credited-at-closing and claim-later scenarios.
Confirm whether the contract price already includes assigned GST/HST rebates.
Ontario enhanced rebate rules are marked verify-before-relying until final launch source review.
Verify the builder's construction timeline against Ontario's temporary enhanced HST rebate backgrounder before relying on the number.
Builder rebate treatment is unknown.
Contract price may already include an assigned rebate.
Ontario 2026 enhanced rebate rules should be verified before relying on the number.
Development charges and builder adjustments are project-specific.

Sources

Policy links used by this estimate

CRA first-time home buyers' GST/HST rebate Finance Canada GST relief backgrounder Ontario expanded HST rebate announcement 2026 Ontario Budget Ontario land transfer tax rates Ontario land transfer tax refund for first-time homebuyers Toronto municipal land transfer tax rates and rebates CMHC mortgage loan insurance cost Tarion enrolment fee update Ontario housing supply and development charge measures

Policy constants last reviewed 2026-04-25. Ontario enhanced 2026 relief is marked proposal-sensitive until verified before relying. Numbers are estimates and must be checked against current legislation, the agreement of purchase and sale, builder statement of adjustments, lender documents, and legal advice.

Quick questions

How to use the estimate safely

What is a cash-to-close calculator?

A cash-to-close calculator estimates the money a buyer needs available by closing, not just the rebate amount. It includes down payment still owing, land transfer tax, legal and title costs, CMHC insurance PST, builder adjustments, development charges, and rebate timing.

Why does builder rebate treatment matter?

If the builder credits or assigns the GST/HST rebate at closing, the buyer's cash need can be lower. If the buyer has to claim after closing, the buyer may need more cash up front and receive the rebate later.

Are Ontario's enhanced 2026 HST rebate rules final?

This calculator marks the Ontario enhanced path as verify-before-relying because the launch source audit needs to confirm the final enacted rules before buyers rely on them.

Why does the calculator ask for construction start and substantial completion?

Ontario's temporary enhanced path includes construction-start and substantial-completion deadlines. Those dates can decide whether a purchase that otherwise fits the agreement-date window should still be treated as eligible.

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