No. In most cases you do not pay HST when buying a resale home in Ontario. The purchase price of used residential housing is exempt, because the tax was already collected when the property was first built and sold. The 13 percent you might brace for on a large purchase does not apply to the price of a previously owned condo, house, or townhouse.
The Canada Revenue Agency treats a home as used once it has been occupied as a residence before you buy it. A previously lived-in condo in Liberty Village is exempt. So is a detached house in Leslieville that has changed hands twice, or a resale unit someone owned for only a year. A home also counts as used if it was newly built but sold and occupied at least once before your purchase.
When HST does apply
The exemption covers ordinary resale homes, not every property that happens to look like one. Buy a brand new home directly from a builder and HST applies to the purchase, though the New Housing Rebate offsets part of it. The mechanics are worth reading in the guide to the 2026 Ontario HST rebate for new homes.
Substantial renovations change the picture too. When a home has been gutted and rebuilt so that roughly 90 percent or more of the interior is new, the CRA can treat it as new housing rather than used, and HST comes back into play. Assignment sales are a separate exception. Since May 7, 2022, the assignment of a pre-construction agreement is taxable, and HST applies to the assignor's profit portion rather than the full price. If you are buying this way, know that an assignment sale works differently from a standard resale.
The taxes you still pay
Even on an exempt resale purchase, HST shows up on the services around the deal. Legal fees, a home appraisal, and moving costs all carry the 13 percent. Real estate commission is taxable as well, though the seller usually pays it, and HST on real estate commission is worth understanding if you plan to sell later. The purchase price stays exempt. The professional services attached to it do not.
Provincial and municipal land transfer tax are separate charges that apply to a resale purchase regardless of HST, and on a Toronto closing statement they are usually the larger number.
Related reading: How the 2026 Ontario HST Rebate Works for New Homes, Do You Pay HST on Real Estate Commission in Ontario?, and How Much Are Closing Costs When Buying a Home in Toronto?.
