GST/HST Memorandum 19-3-9, Purpose-built Rental Housing Rebate, 3 November 2025

Requirement that construction begin after September 13, 2023

33. Construction is generally considered to begin at the time the excavation work...

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Owner unit disqualifies

• Example 3. Project maintained its October 31, 2021 excavation-commencement date notwithstanding that the project was then...

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Application of s. 190(1) to produce a deemed conversion of an office building to a prescribed property

40. Where a person converts non-residential...

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No application of s. 190(1) to partial conversion to residential

• Example 7. No conversion to a MURC where the top floor was already residential.

Substantial renovation if all but foundation is removed

• Examples 10 and 11. Excluded renovated housing supply where all but the existing...

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Substantial renovation if all but foundation is removed

• Examples 10 and 11. Excluded renovated housing supply where all but the existing...

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