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Module 4: Government Programs · Chapter 30

All Programs at a Glance

Complete comparison table of every federal and provincial first-time home buyer program in Canada, plus a stacking example showing combined savings of over $20,000.

This page compares every federal and provincial first-time home buyer program in one place. You can stack most programs on the same purchase — start with our first-time buyer incentives guide, then use the tables below with FHSA and HBP details.


Federal Programs (Available Everywhere)

These programs are available to all qualifying first-time home buyers across Canada, regardless of province. For full details on each program, see the federal programs page:

ProgramBenefitKey Details
First Home Savings Account (FHSA)Tax-deductible contributions + tax-free withdrawalsUp to $40,000 lifetime; $8,000/year; double tax advantage
RRSP Home Buyers’ Plan (HBP)Tax-free RRSP withdrawal for home purchaseUp to $60,000/person ($120,000/couple); repay over 15 years
Home Buyers’ Tax Credit (HBTC)$1,500 non-refundable tax creditClaim on line 31270 of your tax return the year you buy
GST/HST New Housing RebateUp to $6,300 federal rebate on new constructionHomes up to $450,000; partial rebate $350K-$450K
FTHB GST/HST rebate (Bill C-4)Full federal GST relief on qualifying new homes ≤$1M — first-time buyers onlyAPS on or after 20 March 2025 and before 2031; phase-out $1M–$1.5M; not an all-buyer exemption

Province-by-Province Comparison

ProvinceLand Transfer Tax RebateDown Payment AssistanceNew Home Tax RebateOther Notable Programs
OntarioUp to $4,000 provincial + $4,475 Toronto MLTT—Bill 114 / enhanced NHR — separate all-buyer provincial stream on new builds ≤$1M (Apr 1, 2026 – Mar 31, 2027). Federal Bill C-4 is a first-time buyer GST/HST rebate, not part of that all-buyer stream.Combined Toronto LTT savings up to $8,475
British ColumbiaFull PTT exemption up to $835K (up to $14,700 savings)—PTT exemption on new builds up to $1.1M (saves up to $20,000)BC Home Owner Grant ($570/year)
Alberta, Saskatchewan & ManitobaNo land transfer tax (registration fee only ~$400)Attainable Homes Calgary (shared equity)—Lowest closing costs in Canada; no PST
SaskatchewanLand title fees only (~$2,575 on $350K)Limited municipal programsPST rebate on new construction—
ManitobaNo FTHB rebate (full LTT applies)Down payment assistance (income-tested)—Budget for the full LTT at closing
QuebecNew 2026 FTHB welcome tax rebate up to $5,875Montreal: up to $15,000 grantQST rebate up to $9,975Welcome tax rebate retroactive to Jan 1, 2026; refundable provincial tax credit
Nova ScotiaNo rebate (1.5% in Halifax)Interest-free 5% DPAP loan + new 2% down pilot (Feb 2026)HST rebate up to ~$3,000First province to offer 2% minimum down payment
New BrunswickNo rebate (1% flat rate)LimitedHST rebate up to $3,000One of the lowest transfer tax rates
PEIFull exemption for FTHB (1% savings)——Simple, complete exemption
Newfoundland & LabradorNo rebate (~0.4% rate)Down payment assistance (income-tested)HST rebate on new buildsAmong lowest property prices in Canada
YukonNo land transfer tax (registration fees only)Down payment assistance; First-Time Home Buyers Program—Yukon Housing Corporation programs
Northwest TerritoriesNo land transfer tax (registration fees only)HELP program; PATH program—NWT Housing Corporation programs
NunavutNo land transfer tax (registration fees only)Homeownership Assistance Program—Extremely limited private market; high construction costs

Stacking Programs: Combined Savings Examples

The real power of these programs comes from stacking multiple federal and provincial benefits together. Here are detailed examples for buyers in different provinces.

Example 1: First-Time Buyer in Toronto, Ontario — $600,000 Resale Condo

Note: If you are buying a new build in Ontario, treat two streams separately. Bill 114 / enhanced NHR is an all-buyer provincial stream for purchase agreements April 1, 2026 to March 31, 2027. Bill C-4 is a first-time home buyers’ GST/HST rebate (APS on or after 20 March 2025 and before 2031) — not an all-buyer exemption. A first-time buyer who qualifies for both can recover the full 13% HST on a qualifying home ≤$1M. The example below covers resale.

ProgramSavings
FHSA tax deductions (5 years x $8,000 at 30% marginal rate)$12,000
Ontario Provincial LTT Rebate$4,000
Toronto Municipal LTT Rebate$4,475
Home Buyers’ Tax Credit (HBTC)$1,500
Total savings$21,975

Additionally, the buyer could access up to $60,000 from their RRSP through the HBP (tax-free at withdrawal, but must be repaid over 15 years) and up to $40,000 from their FHSA (truly tax-free with no repayment). Combined, that is up to $100,000 from registered accounts available for the down payment and closing costs — plus the $21,975 in non-repayable savings above.

Example 2: First-Time Buyer in Vancouver, BC — $700,000 Condo

ProgramSavings
FHSA tax deductions (5 years x $8,000 at 30% marginal rate)$12,000
BC First-Time Buyer PTT Exemption$12,000
Home Buyers’ Tax Credit (HBTC)$1,500
BC Home Owner Grant (first year)$570
Total first-year savings$26,070

Over 10 years of claiming the BC Home Owner Grant, total savings climb to approximately $31,770.

Example 3: First-Time Buyer in Calgary, Alberta — $420,000 Townhouse

ProgramSavings
FHSA tax deductions (5 years x $8,000 at 30% marginal rate)$12,000
No land transfer tax (registration fee only ~$400 vs. $5,475 Ontario LTT on same home)~$5,075 saved vs. Ontario
Home Buyers’ Tax Credit (HBTC)$1,500
Total direct savings$13,500

While Alberta has fewer named programs, the absence of land transfer tax and PST provides structural savings that benefit every buyer, every year.

Example 4: First-Time Buyer in Montreal, Quebec — $450,000 New Build

ProgramSavings
FHSA tax deductions (5 years x $8,000 at 30% marginal rate)$12,000
Montreal Home Ownership GrantUp to $15,000
Home Buyers’ Tax Credit (HBTC)$1,500
Federal GST Rebate (new construction)Up to $6,300
Quebec QST Rebate (new construction)Up to $9,975
Total potential savingsUp to $44,775

Note: The QST rebate is clawed back on homes above approximately $277,500 (pre-tax), so the actual rebate would be lower on a $450,000 home. The welcome tax of approximately $5,300 must also be paid at closing.

Example 5: First-Time Buyer in Halifax, Nova Scotia — $300,000 Home

ProgramSavings
FHSA tax deductions (5 years x $8,000 at 30% marginal rate)$12,000
Nova Scotia Down Payment Assistance (5% interest-free loan)$15,000 (loan, not savings)
Home Buyers’ Tax Credit (HBTC)$1,500
Total direct savings (excluding loan)$13,500
Total financial benefit (including down payment loan)$28,500

The $15,000 interest-free loan is not “savings” in the traditional sense — you must repay it eventually — but it eliminates the need to save for a down payment entirely, which can accelerate your home purchase by years.


Key Takeaways


Quick Reference: Maximum Potential Savings by Province

This table shows the maximum potential first-year savings for a first-time buyer purchasing a resale home (not new construction), including federal programs:

ProvinceMax FTHB-Specific Provincial SavingsPlus Federal ProgramsApproximate Total
Ontario (Toronto)$8,475 (LTT rebates)$13,500 (FHSA + HBTC)$21,975 (+ up to $130,000 HST exemption on new builds)
Ontario (outside Toronto)$4,000 (LTT rebate)$13,500$17,500 (+ up to $130,000 HST exemption on new builds)
British ColumbiaUp to $15,270 (PTT exemption up to $14,700 + Home Owner Grant $570)$13,500$28,770
Alberta~$5,075 (structural savings vs. Ontario)$13,500$18,575
Manitoba— (no FTHB LTT rebate)$13,500$13,500
Quebec (Montreal)Up to $20,875 (municipal grant $15,000 + welcome tax rebate $5,875)$13,500$34,375
Nova Scotia$15,000 (down payment loan)$13,500$28,500
PEIUp to $5,000 (PTT exemption)$13,500$18,500
New Brunswick—$13,500$13,500
NewfoundlandVaries (down payment assistance)$13,500$13,500+
YukonNo LTT (registration fees only)$13,500$13,500+
Northwest TerritoriesNo LTT (registration fees only)$13,500$13,500+
NunavutNo LTT (registration fees only)$13,500$13,500+

Federal programs include: FHSA tax deductions over 5 years ($12,000 at 30% rate) + HBTC ($1,500). HBP is excluded as it is a withdrawal, not a net savings. Territories have no land transfer tax, so the structural savings (similar to Alberta) are not reflected in the provincial savings column.



Sources: CRA — First Home Savings Account · CRA — Home Buyers’ Plan · CRA — Home Buyers’ Amount · CRA — GST/HST New Housing Rebate

Next: Working with a Realtor

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Federal and provincial first-time buyer programs stack differently. Build a claim checklist for your province.

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