Quick Answer
Ontario modular home buyers can receive up to $24,000 in combined HST rebates — a federal New Housing Rebate (up to $6,300 for homes under $450,000) plus an Ontario New Housing Rebate. The home must be your primary residence and CSA A277 certified.
The Two HST Rebates Available
When you buy a new modular home in Ontario as your primary residence, you may be eligible for two separate rebates:
1. Federal GST/HST New Housing Rebate
- Maximum rebate: $6,300
- Eligible if purchase price is under $450,000
- Phases out between $350,000–$450,000
2. Ontario New Housing Rebate
- Maximum rebate: 75% of the provincial portion of HST, up to $24,000 combined
- No purchase price cap (unlike the federal rebate)
| Home Price | Federal Rebate | Ontario Rebate | Total |
|---|---|---|---|
| Under $350,000 | Up to $6,300 | Included | Up to $24,000 |
| $350K–$450K | Partial | Included | Varies |
| Over $450,000 | $0 | Up to $17,700 | Up to $17,700 |
How to Claim
Option A — Builder Assignment: Your dealer assigns the rebate to you at closing. You pay the purchase price net of the rebate. Most common.
Option B — Self-Claim: Pay full HST upfront and file CRA Form GST190 after closing. Processing time: 6–8 weeks.
Land-Lease Consideration
In a land-lease community, HST applies only to the home portion — not the land. A Fountainhead Villages home at ~$265,000 falls squarely within the full federal rebate range.
Frequently Asked Questions
Does the HST rebate apply to modular homes in land-lease communities?
Yes — CSA A277 modular homes qualify for the HST New Housing Rebate regardless of whether you own the land or lease it, as long as the home is your primary residence.
How long do I have to claim the HST rebate?
You must file within 2 years of the date ownership is transferred to you. File promptly after closing.
Is HST charged on the land in a land-lease community?
No. HST applies to the new home only. Monthly land lease payments are generally exempt from HST in a residential context.