Ontario Buyers · 2026 Guide
First-Time Home Buyer
Benefits You Can Stack
Save $20,000+
Updated April 2026 · Arthur Zhao · 416-277-3836

One of the most common things I see as a broker: first-time buyers leaving thousands of dollars on the table because they didn’t know which programs applied to them — or didn’t stack them properly. Canada and Ontario offer five active programs right now. Used together, a couple buying in Toronto can realistically save well over $20,000. Here’s the full breakdown, updated for 2026.

The Five Active Programs

1
First Home Savings Account (FHSA)

Launched in 2023, the FHSA is the most powerful tool for first-time buyers because it delivers a triple tax advantage that no other account offers:

Contributions are tax-deductible (like an RRSP — reduces your taxable income today)
Growth is tax-free (like a TFSA — interest, dividends, capital gains all sheltered)
Withdrawals for a qualifying home purchase are completely tax-free

Contribution room: $8,000/year up to a $40,000 lifetime max. Each buyer can open their own account — couples get $80,000 combined. Open one as early as possible; unused room carries forward one year.

2
Home Buyers’ Plan (HBP) from RRSP

The HBP lets you withdraw up to $60,000 per person from your RRSP tax-free for a first home — a major increase from the old $35,000 limit updated in 2024. For couples, that’s $120,000 combined.

The catch: you must repay the amount to your RRSP over 15 years starting the second year after withdrawal. If you miss a year’s repayment, that portion gets added to your taxable income. Plan ahead — but if you have RRSP savings, this is free short-term capital you’d be foolish to ignore.

3
Land Transfer Tax Rebates

Every buyer in Ontario pays land transfer tax at closing. First-time buyers get two layers of rebate:

Ontario provincial rebate: up to $4,000 — applies to all Ontario properties
Toronto municipal rebate: an additional $4,475 — applies only within Toronto city limits

Toronto first-time buyers can receive up to $8,475 total. These rebates are applied automatically at closing by your real estate lawyer — you don’t file a separate claim.

4
Home Buyers’ Tax Credit (HBTC)

The simplest one: claim a $10,000 federal tax credit on your return in the year you buy. At the 15% federal rate, that’s approximately $1,500 in actual tax savings — doubled from the original $750 since 2022.

For couples: you can split the claim between partners however works best for your tax situation. Enter it on Line 31270 of your T1. Easy.

5
GST/HST New Housing Rebate

Buying a newly built home or doing a substantial renovation? You can recover part of the HST paid. Homes under $450,000 qualify for the full federal portion (~$6,300). The Ontario portion adds up to ~$24,000 for eligible properties.

Many builders price pre-con units net of HST and handle the rebate assignment within the contract. Always confirm how this is structured before signing — it affects your actual out-of-pocket cost significantly.

The First Home Buyer Incentive (FHBI) Was Cancelled — March 2024

The federal shared-equity program that covered 5–10% of your purchase price in exchange for a stake in your home is gone. Applications closed permanently in March 2024. If you’re still seeing this mentioned in articles or videos, the information is outdated. Remove it from your planning entirely.

How to Stack Them Strategically

First-Time Buyer Stacking Sequence
Open FHSA — contribute $8,000/year
Use HBP to withdraw up to $60,000 from RRSP
Land Transfer Tax rebates applied at closing
Claim HBTC on tax return — ~$1,500 back

Real Numbers: Couple Buying a $750K Toronto Home

FHSA tax savings (33% bracket × $8K × 2 people): ~$5,280
HBP: interest-free use of RRSP savings: up to $120,000
Ontario LTT rebate: up to $4,000
Toronto municipal LTT rebate: up to $4,475
HBTC federal credit: approx. $1,500

Total direct cash benefit: $15,000+ in cash savings, plus the FHSA tax deduction upside. Combined benefit easily clears $20,000.

Common Mistakes to Avoid
MythYou must choose between FHSA and HBP → You can use both simultaneously.
MythLTT rebates require a separate application → They’re automatic — your lawyer handles it at closing.
MythOpening an FHSA late is fine → Only one year of carry-forward is allowed. Open it as early as possible.
WarningMissing HBP repayments means the shortfall is added to your taxable income that year. Build the repayment into your budget from day one.

AZ
Arthur Zhao
Broker · SRS · ABR · MCNE
📞 416-277-3836 · arthurzhao.realtor

First Time Buyer
FHSA
Home Buyers Plan
Land Transfer Tax
Ontario Real Estate
2026

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