OntarioPassed44th Parliament, 1st Session

Bill 114 explained in plain English

HST Relief Implementation Act (Residential Property Rebates), 2026

Finance & Taxation Housing Consumer Protection

Ontario legislature bill summary, status, timeline, sponsor, votes, and official sources.

How This Type of Bill Becomes Law Official source

At a glance

Jurisdiction

Ontario Legislature

Legislature / Parliament

Legislative Assembly of Ontario

Session

44th Parliament, 1st Session

Bill number

Bill 114

Full title

HST Relief Implementation Act (Residential Property Rebates), 2026

Current status

Passed

Latest event

Royal Assent received

Last updated

May 12, 2026

Sponsor

Peter Bethlenfalvy

Official Legislative Assembly of Ontario snapshot for 44th Parliament, 1st Session. Representative vote breakdowns appear when the Assembly publishes an Ayes and Nays page for the bill.

Chamber

Legislative Assembly of Ontario

Current Stage

Royal Assent received

Latest Activity

May 12, 2026

Sponsor

Peter Bethlenfalvy

Plain-language explanation

In plain English (our explanation)

Our plain-language take, written for civic education.

Source: By PoliticalData.ca

AI-assisted, reviewed before publishing

Short Version

Bill 114 amends Ontario's Retail Sales Tax Act to enable the Minister to create regulations providing HST credits and payments up to $50,000 on residential property, with recovery provisions for improper payments.

What It Means

Bill 114 amends Ontario's Retail Sales Tax Act to allow the Minister of Finance to create regulations that provide tax credits and payments to people regarding the federal portion of the Harmonized Sales Tax (HST) paid or payable on residential property. The bill enables these credits or payments to be made through regulations, with a maximum limit of $50,000 per credit or payment. The bill also allows agreements of purchase and sale for residential property to have been entered into no later than March 31, 2027 as an eligibility condition. Additionally, the bill establishes that if someone receives a credit or payment they are not entitled to, they must repay that amount to Ontario. The bill came into force on May 12, 2026, when it received Royal Assent.

What This Bill Does

Amends the Retail Sales Tax Act to authorize the Minister to create regulations that provide credits and payments for the federal component of HST paid or payable on residential property
Establishes a maximum limit of $50,000 for any single credit or payment
Allows regulations to set a condition that agreements of purchase and sale for residential property must be entered into by no later than March 31, 2027
Permits the Federal Minister or a supplier to credit or pay amounts on behalf of Ontario under these regulations
Allows people entitled to payments to assign them to another person
Authorizes the Minister of Finance to make payments from the Consolidated Revenue Fund
Requires people who receive credits or payments they are not entitled to repay those amounts to Ontario
Makes joint and several liability apply when an assigned payment was received without entitlement
Allows Ontario to recover improper payments through deduction, set-off, court proceedings, or other methods under the Act

Who Is Affected

People who purchase residential property and pay or are liable for the federal component of HST
The Minister of Finance and Minister responsible for administering the Retail Sales Tax Act
The Federal Minister (who may credit or pay amounts on behalf of Ontario)
Suppliers and vendors (who may credit or pay amounts on behalf of Ontario)
Persons who receive credits or payments and must repay amounts if they were not entitled to them

Rights, Duties, Or Obligations

The Minister may, by regulation, provide for credits and payments in respect of the federal component of HST on residential property (Section 51.2(1))
Any credit or payment is limited to a maximum of $50,000 (Section 51.2(2))
If an eligibility condition requires an agreement of purchase and sale to be entered into by a certain date, that date cannot be later than March 31, 2027 (Section 51.2(3))
A person entitled to a payment may assign it to another person, subject to regulation (Section 51.2(4)(c))
A person who receives a credit or payment to which they are not entitled must repay the amount to the Minister (Section 51.3(1))
Persons who assigned payments and persons to whom payments were assigned are jointly and severally liable for repayment of amounts not entitled to (Section 51.3(2))
Unpaid amounts owed to Ontario constitute a debt to the Crown and may be recovered through deduction, set-off, court proceedings, or other methods (Section 51.3(4))

Important Dates

May 12, 2026: Bill 114 received Royal Assent and came into force
March 31, 2027: Latest date that an agreement of purchase and sale for residential property can be entered into, if that date is set as an eligibility condition in regulations (Section 51.2(3))

Financial Or Tax Impacts

Credits and payments may be made in respect of the federal component of HST paid or payable on residential property
Maximum credit or payment per transaction is $50,000
Payments are authorized to be made from the Consolidated Revenue Fund
The bill does not specify the actual amount, eligibility criteria, or how amounts will be calculated—these are to be determined by future regulations

Enforcement Or Penalties

A person who receives a credit or payment to which they are not entitled must repay that amount to Ontario (Section 51.3(1))
Unpaid amounts owed to Ontario are treated as debt to the Crown and may be recovered through deduction, set-off, court proceedings, or other methods provided by the Retail Sales Tax Act (Section 51.3(4))
The unpaid amount is treated as if the person were a purchaser and the amount were tax payable under the Retail Sales Tax Act (Section 51.3(3))

Uncertainties Or Limits

The bill does not specify the amount of credits or payments—these must be determined by future regulations created by the Minister
The eligibility criteria for credits and payments are not set out in the bill but will be established by future regulations
The bill does not specify how the federal component of HST will be calculated or applied in regulations
It is unclear whether regulations will actually be created or when they will be created after Royal Assent
The bill does not explain what evidence or documentation will be required to prove eligibility or to process claims
The mechanism for assignment of payments to another person is to be determined by regulation

Laws Or Regulations Affected

Retail Sales Tax Act

amended

The Act is amended to add new sections 51.2 and 51.3, which enable the Minister to provide credits and payments regarding the federal component of HST on residential property, and establish repayment obligations for improperly received amounts

Source: Sections 1-6 of Bill 114

Section 51.1 of the Retail Sales Tax Act (Rebates for First Nations)

amended

References in Retail Sales Tax Act sections 20, 32, 48, and 51.0.1 are updated to include the new residential property rebates in section 51.2 alongside existing First Nations rebates

Source: Sections 1-5 of Bill 114

Part IX of the Federal Excise Tax Act (Canada)

referenced

The bill enables Ontario to provide credits and payments for the federal component of HST (which is governed by Part IX of the federal Excise Tax Act) paid on residential property

Source: Section 51.2(1) of Bill 114

Generated using AI from official bill text. Not legal advice. It is written by PoliticalData.ca for civic education, automatically checked and spot-reviewed before publishing.

Official text

Process Snapshot

Step 1

First reading

May 5, 2026

Step 2

Second reading

May 12, 2026

Step 3

Committee review

Not reached yet

Step 4

Third reading

May 12, 2026

Step 5

Royal assent

May 12, 2026

Vote Summary

Yes

Abstain

Absent / Other

Final recorded vote

May 12, 2026

82 representative positions are recorded in this official snapshot for this vote.

Sponsor

Peter Bethlenfalvy

Progressive Conservative Party of Ontario | Pickering—Uxbridge

Jurisdiction

Ontario Legislature

Representative Voting Breakdown

Vote badges include text labels so the table stays readable for everyone, even without color cues alone.

Representative	Role	Riding	Party	Vote	Notes
Adil Shamji MPP	MPP	Don Valley East	Ontario Liberal Party	Yes	Recorded without an additional note.
Aislinn Clancy MPP	MPP	Kitchener Centre	Green Party of Ontario	Yes	Recorded without an additional note.
Amarjot Sandhu MPP	MPP	Brampton West	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Andrea Hazell MPP	MPP	Scarborough—Guildwood	Ontario Liberal Party	Yes	Recorded without an additional note.
Andrew Dowie MPP	MPP	Windsor—Tecumseh	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Anthony Leardi MPP	MPP	Essex	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Aris Babikian MPP	MPP	Scarborough—Agincourt	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Bill Rosenberg MPP	MPP	Algoma—Manitoulin	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Billy Denault MPP	MPP	Renfrew—Nipissing—Pembroke	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Billy Pang MPP	MPP	Markham—Unionville	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Brian Riddell MPP	MPP	Cambridge	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Brian Saunderson MPP	MPP	Simcoe—Grey	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Dave Smith MPP	MPP	Peterborough—Kawartha	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
David Smith MPP	MPP	Scarborough Centre	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Dawn Gallagher Murphy MPP	MPP	Newmarket—Aurora	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Deepak Anand MPP	MPP	Mississauga—Malton	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Effie J. Triantafilopoulos MPP	MPP	Oakville North—Burlington	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
France Gélinas MPP	MPP	Nickel Belt	New Democratic Party of Ontario	Yes	Recorded without an additional note.
George Darouze MPP	MPP	Carleton	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Hardeep Singh Grewal MPP	MPP	Brampton East	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Hon. Caroline Mulroney MPP	MPP	York—Simcoe	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Hon. Charmaine A. Williams MPP	MPP	Brampton Centre	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Hon. David Piccini MPP	MPP	Northumberland—Peterborough South	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Hon. Doug Downey MPP	MPP	Barrie—Springwater—Oro-Medonte	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Hon. Doug Ford MPP	MPP	Etobicoke North	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Hon. Ernie Hardeman MPP	MPP	Oxford	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Hon. Graham McGregor MPP	MPP	Brampton North	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Hon. Graydon Smith MPP	MPP	Parry Sound—Muskoka	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Hon. Greg Rickford MPP	MPP	Kenora—Rainy River	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Hon. Jill Dunlop MPP	MPP	Simcoe North	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Hon. Laurie Scott MPP	MPP	Haliburton—Kawartha Lakes—Brock	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Hon. Michael A. Tibollo MPP	MPP	Vaughan—Woodbridge	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Hon. Michael Parsa MPP	MPP	Aurora—Oak Ridges—Richmond Hill	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Hon. Michael S. Kerzner MPP	MPP	York Centre	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Hon. Neil Lumsden MPP	MPP	Hamilton East—Stoney Creek	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Hon. Nina Tangri MPP	MPP	Mississauga—Streetsville	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Hon. Nolan Quinn MPP	MPP	Stormont—Dundas—South Glengarry	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Hon. Paul Calandra MPP	MPP	Markham—Stouffville	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Hon. Prabmeet Singh Sarkaria MPP	MPP	Brampton South	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Hon. Sam Oosterhoff MPP	MPP	Niagara West	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Hon. Stan Cho MPP	MPP	Willowdale	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Hon. Stephen Crawford MPP	MPP	Oakville	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Hon. Stephen Lecce MPP	MPP	King—Vaughan	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Hon. Steve Clark MPP	MPP	Leeds—Grenville—Thousand Islands and Rideau Lakes	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Hon. Trevor Jones MPP	MPP	Chatham-Kent—Leamington	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Hon. Victor Fedeli MPP	MPP	Nipissing	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Hon. Vijay Thanigasalam MPP	MPP	Scarborough—Rouge Park	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Hon. Zee Hamid MPP	MPP	Milton	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Jamie West MPP	MPP	Sudbury	New Democratic Party of Ontario	Yes	Recorded without an additional note.
Jennifer K. French MPP	MPP	Oshawa	New Democratic Party of Ontario	Yes	Recorded without an additional note.
Jess Dixon MPP	MPP	Kitchener South—Hespeler	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
John Fraser MPP	MPP	Ottawa South	Ontario Liberal Party	Yes	Recorded without an additional note.
John Jordan MPP	MPP	Lanark—Frontenac—Kingston	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
John Vanthof MPP	MPP	Timiskaming—Cochrane	New Democratic Party of Ontario	Yes	Recorded without an additional note.
Joseph Racinsky MPP	MPP	Wellington—Halton Hills	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Karen McCrimmon MPP	MPP	Kanata—Carleton	Ontario Liberal Party	Yes	Recorded without an additional note.
Laura Smith MPP	MPP	Thornhill	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Logan Kanapathi MPP	MPP	Markham—Thornhill	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Lorne Coe MPP	MPP	Whitby	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Lucille Collard MPP	MPP	Ottawa—Vanier	Ontario Liberal Party	Yes	Recorded without an additional note.
Mary-Margaret McMahon MPP	MPP	Beaches—East York	Ontario Liberal Party	Yes	Recorded without an additional note.
Matthew Rae MPP	MPP	Perth—Wellington	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Michelle Cooper MPP	MPP	Eglinton—Lawrence	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Mike Schreiner MPP	MPP	Guelph	Green Party of Ontario	Yes	Recorded without an additional note.
Mohamed Firin MPP	MPP	York South—Weston	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Natalie Pierre MPP	MPP	Burlington	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Paul Vickers MPP	MPP	Bruce—Grey—Owen Sound	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Rob Cerjanec MPP	MPP	Ajax	Ontario Liberal Party	Yes	Recorded without an additional note.
Sheref Sabawy MPP	MPP	Mississauga—Erin Mills	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Silvia Gualtieri MPP	MPP	Mississauga East—Cooksville	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Sol Mamakwa MPP	MPP	Kiiwetinoong	New Democratic Party of Ontario	Yes	Recorded without an additional note.
Stéphane Sarrazin MPP	MPP	Glengarry—Prescott—Russell	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Stephanie Bowman MPP	MPP	Don Valley West	Ontario Liberal Party	Yes	Recorded without an additional note.
Stephen Blais MPP	MPP	Orléans	Ontario Liberal Party	Yes	Recorded without an additional note.
Steve Pinsonneault MPP	MPP	Lambton—Kent—Middlesex	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Ted Hsu MPP	MPP	Kingston and the Islands	Ontario Liberal Party	Yes	Recorded without an additional note.
Teresa J. Armstrong MPP	MPP	London—Fanshawe	New Democratic Party of Ontario	Yes	Recorded without an additional note.
Tom Rakocevic MPP	MPP	Humber River—Black Creek	New Democratic Party of Ontario	Yes	Recorded without an additional note.
Tyler Allsopp MPP	MPP	Bay of Quinte	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.
Tyler Watt MPP	MPP	Nepean	Ontario Liberal Party	Yes	Recorded without an additional note.
Wayne Gates MPP	MPP	Niagara Falls	New Democratic Party of Ontario	Yes	Recorded without an additional note.
Will Bouma MPP	MPP	Brantford—Brant	Progressive Conservative Party of Ontario	Yes	Recorded without an additional note.

Official sources

Status, sponsor, votes, and timeline on this page are drawn from these official legislative sources and public records. Each summary above is attributed to its own source.

How this data is sourced