Bill 114: HST Relief Implementation Act (Residential Property Rebates), 2026

This primarily affects home builders, residential property developers, and real estate professionals operating in Ontario who sell new or substantially renovated homes. Builders and developers — whether small custom home builders or larger subdivision developers — may be authorized to credit rebate amounts to buyers on behalf of the province at the point of sale, which means they'll need to understand and administer the rebate process. Real estate lawyers and brokers involved in closing residential transactions will also need to factor these rebates into their closing procedures. The bill also creates joint liability for improperly assigned payments, so anyone involved in assigning or receiving these rebate payments needs to ensure eligibility requirements are met to avoid repayment obligations.