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Canada: Federal and Ontario measures related to housing rebates

Including recently enacted federal measures related to the new federal First-Time Home Buyers’ (FTHB) rebate and the Purpose-Built Rental Housing (PBRH) rebate for student residences

April 21, 2026

The federal government recently enacted measures related to the new federal First-Time Home Buyers’ (FTHB) rebate and the Purpose-Built Rental Housing (PBRH) rebate for student residences.

Ontario also proposed several changes to provincial housing rebates, including the temporary enhancement of the Ontario harmonized sales tax (HST) rebate for eligible buyers of new homes and new residential rental properties, and a temporary Ontario FTHB rebate. However, Ontario is eliminating its HST rebate for new homes and new residential rental properties in 2027.

Read an April 2026 report prepared by the KPMG member firm in Canada

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