Building a custom home in Ontario in 2026? Understand the enhanced HST rebate’s owner-built eligibility dates, value limits, actual-tax cap, forms and filing process before you set the budget.

An HCRA-licensed custom home builder has met Ontario’s competency, conduct and licensing requirements, while Tarion enrolment provides eligible new homes with mandatory warranty protection. Learn how HCRA licensing and Tarion coverage work, what homeowners should verify and why proper licensing matters before building a custom home in Ontario.