Federal · SOR/2010-151

New Harmonized Value-added Tax System Regulations, No. 2

Under the EXCISE TAX ACT

Current version date June 12, 2026 · official source text · watch this law (RSS)

Tax & Revenue

Change history

Federal · AmendedDate recorded June 12, 2026

Ontario new-housing HST rebates expanded with higher limits and new first-time-buyer top-ups

The federal regulations that set out the Ontario component of HST rebates for new residential housing have been significantly expanded. Three new rebate streams are added on top of the existing base rebate: (1) a temp…

SOR/2010-151Construction & Real EstateFinancial Services & InsuranceTax & Revenue+314 / −32 lines