First-time home buyers’ (FTHB) GST/HST rebate – What You Need to Know | 首次购房者 GST/HST 退税 — 必知信息

If you are planning to buy your first home, the federal government’s proposed First‑Time Home Buyers’ (FTHB) GST/HST Rebate may offer substantial savings on the tax the builder collects when you purchase a newly built or substantially renovated home.

What is the rebate?

The rebate is designed for first‑time home buyers who buy or build a home that becomes their primary place of residence. For homes valued up to $1 million, eligible buyers may recover up to 100% of the GST (or the federal portion of HST) paid, with a cap of up to $50,000. 
For homes valued between $1 million and $1.5 million, the rebate phases out gradually (for example: a $1.25 million home = ~50% of the $50,000 maximum = $25,000). 
Homes valued at or above $1.5 million are not eligible.

Who is eligible?

To qualify, one must:

• Be an individual who is a Canadian citizen or permanent resident, aged 18 or older.

• Be a “first‑time home buyer”: neither you nor your spouse/common‑law partner owned a home that you lived in as your primary residence in the year of purchase or in the four previous calendar years.

• Purchase a home that is newly built or substantially renovated, or build one yourself, and you must be the first person to occupy it as your primary residence.

• Meet certain timing criteria: agreements entered on or after May 27, 2025 and before 2031; construction can begin up to before 2031 and be substantially completed before 2036; ownership/occupation before 2036.

How it works & what to watch

• The rebate is currently proposed legislation, not yet in force. Applications are not yet available.

• If you buy from a builder and ownership transfers before the legislation receives Royal Assent, you still pay GST/HST at closing, and you must apply later with CRA for the rebate once it’s available.

• Builders cannot apply the FTHB rebate in advance (until the law is in force).

• Keep careful records: agreement dates, construction start/completion dates, occupancy dates, value of home, GST/HST paid, etc.

Why this matters

For first‑time home buyers, the tax savings can be significant and may affect decisions about new builds, house value thresholds and timing. With homes priced up to $1 million eligible for full rebate, this could change planning for many families. For homes in the $1 million–$1.5 million range, partial relief is available which may still make a meaningful difference.

如果您正计划购买首套房，联邦政府拟议的 “首次购房者 GST/HST 退税”（FTHB GST/HST Rebate）或可为您在购买全新或大幅翻新的住宅时支付的税费提供重大减免。

退税是什么？

该退税专为首次购房者设计，适用于您购买或建造、并作为主要居所的新房。对于价值不超过 100 万加元 的住宅，符合条件的买家可退回其支付的 GST（或 HST 联邦部分）100%，上限为 50 000 加元。
若房屋价值在 100 万至 150 万加元之间，则退税额按比例递减（例如：房价为 125 万加元时，可退约 50% 的 50 000 = 25 000 加元）。
房价在 150 万加元或以上的房屋，则不符合退税资格。

谁有资格？

要符合资格，您需要：

• 是年满 18 岁以上的加拿大公民或永久居民。

• 属于“首次购房者”：即您或您的配偶/同居伴侣在购房当年或前四个日历年内，并未拥有并居住于您（或配偶）自己所拥有的房屋作为主要住所。

• 购买的是全新建成或大规模翻新的住宅，或自己建造房屋，并且您是第一位住进该屋作为主要住所以的人。

• 符合一定的时间条件：购房协议必须在 2025 年 5 月 27 日或之后签订，且在 2031 年前；房屋建造可在 2031 年前开始，在 2036 年前基本完工；且您须在 2036 年前拥有或入住该房屋。

实施方式及注意事项

• 该退税目前为 拟议立法，尚未生效。申请尚未开放。

• 若您从建商处购买并在立法生效前取得房屋所有权，您仍需在成交时支付 GST/HST，待法案生效后再向 CRA 申请退税。

• 建商在法律尚未生效前不能提前为您办理该退税。

• 建议您保留所有相关资料：购房协议签订日期、施工开始/基本完工日期、入住日期、房屋价值、所支付的 GST/HST 金额等。

为什么很重要？

对于首次购房者，这项税费减免可能带来显著的经济效益，并可能影响您对新房选择、房价门槛和时间安排的考虑。对于房价不超过 100 万加元的住宅，可能获得全额退税；即便房价在 100 万至 150 万之间，仍有部分退税，可能为很多家庭带来实质帮助。

Disclaimer / 免责声明
This article is for general information only and does not constitute legal or tax advice. The eligibility criteria and details of the rebate are based on proposed legislation and are subject to change. Please consult a qualified professional for advice specific to your situation.
本文章仅供一般信息参考，不能替代法律或税务建议。退税资格与细节基于拟议立法，可能有所变更。请针对您的具体情形咨询合格专业人士。