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TFSA vs RRSP Comparison
Compare Canada's Tax-Free Savings Account (TFSA) and Registered Retirement Savings Plan (RRSP). Calculate pre-tax growth, tax refunds, and retirement withdrawals.
Try it nowOntario Enhanced Housing Rebate (ENHR) vs Federal GST Rebate Comparison
Compare the 2026 Ontario Enhanced New Housing Rebate (ENHR) with the Federal Bill C-4 GST New Housing Rebate. Model price caps, phase-out schedules, first-time buyer limits, and stacked tax savings.
Interactive Comparison Simulator
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Side-by-Side Comparison
A direct comparison of features, rules, limits, and eligibility requirements.
| Feature / Detail | Ontario Enhanced New Housing Rebate (ENHR) | Federal GST New Housing Rebate (Bill C-4) |
|---|---|---|
Tax Rebated | Ontario Provincial portion of HST (8% of purchase price) | Federal portion of GST/HST (5% of purchase price) |
Maximum Rebate Cap | $80,000 provincial portion ($130,000 total stacked) | $50,000 maximum rebate |
First-Time Buyer Requirement | No (Open to all buyers for primary residences) | Yes (Strictly limited to first-time home buyers) |
Full Rebate Price Threshold | Up to $1,500,000 purchase price | Up to $1,000,000 purchase price |
Phase-Out Range | Phases out between $1,500,000 and $1,850,000 | Phases out between $1,000,000 and $1,500,000 |
Stacking with HBP | Stacks fully with the 2026 upgraded RRSP HBP program | Stacks fully with the 2026 upgraded RRSP HBP program |
Primary Residence Commitment | 12 months continuous occupancy required | 12 months continuous occupancy required |
Rental Property Restriction | Ineligible (must use standard NRRPR rebate instead) | Ineligible (Bill C-4 enhancement does not support rentals) |
Program Expiry Date | March 31, 2027 (contracts signed between Apr 1, 2026 & Mar 31, 2027) | No expiry date (permanent statutory change under Bill C-4) |
Application Form | CRA Form GST190 (assigned to builder) or Form GST189 | CRA Form GST190 (assigned to builder) or Form GST189 |
Pros & Cons Breakdown
Analyze the advantages and drawbacks of each financial product before making a decision.
Ontario Enhanced New Housing Rebate (ENHR) Pros & Cons
Advantages
- Provides massive savings of up to $80,000 for Ontario builders.
- Available to all primary residence buyers, not just first-time buyers.
- Applies to high-value properties up to $1.85 million before reverting.
- Reverts to a standard baseline of $24,000 instead of dropping to zero.
Disadvantages
- Only applies to homes constructed and purchased within Ontario.
- Requires compliance with strict primary residency and rental guidelines.
- Temporary program active only for contracts signed by March 31, 2027.
- Cannot be claimed if buying as an investment/rental property.
Federal GST New Housing Rebate (Bill C-4) Pros & Cons
Advantages
- Applies nationwide in all Canadian provinces.
- Completely waives the 5% federal GST on new builds under $1 million.
- No program expiry date (permanent statutory change under Bill C-4).
- Stacks with provincial rebates in all participating HST provinces.
Disadvantages
- Strictly limited to first-time buyers who haven't owned a home in 4 years.
- Rebate phases out completely for purchases priced above $1.5 million.
- Prorated if co-signing with non-first-time buyers.
- Requires 12 months of continuous primary occupancy to avoid audit clawbacks.
The Verdict
Ontario's ENHR vs Federal Bill C-4 tax rebates
For Ontario first-time buyers, stacking both the federal Bill C-4 and provincial ENHR rebates provides a maximum of $130,000 in total sales tax savings. The provincial ENHR is highly flexible as it is open to repeat buyers and extends to $1.85 million, whereas the federal rebate is strictly limited to first-time buyers and phases out completely at $1.5 million. Stacking both with the enhanced $60,000 RRSP Home Buyers' Plan (HBP) provides the ultimate down payment and closing tax relief strategy.
Choose Ontario Enhanced New Housing Rebate (ENHR) if...
Ontario repeat homebuyers or those purchasing newly built homes priced up to $1.85 million who want to maximize provincial HST tax relief.
Choose Federal GST New Housing Rebate (Bill C-4) if...
First-time buyers across Canada purchasing new builds under $1.5 million to secure federal GST rebates alongside local provincial programs.