Applications opened on May 13, 2024.

The Government of Canada is providing a 100% rebate of the Goods and Services Tax (GST), or the federal portion of the Harmonized Sales Tax (HST), on new purpose-built rental housing (PBRH). The PBRH rebate is an enhancement of the GST/HST new residential rental property rebate, and will support the construction of new apartment buildings, student housing, and seniors’ residences designed for long-term residential rental.

Provincial rebate

The governments of Ontario, Nova Scotia and Newfoundland and Labrador have announced that they will mirror the federal PBRH rebate and provide a 100% rebate of the provincial portion of HST in those provinces. The government of Prince Edward Island announced that it too would generally mirror the federal PBRH rebate and provide a 100% rebate of the provincial component of HST, subject to a maximum rebate per unit and a reduced rebate rate for projects that reach completion after 2028.

On this page

• Who is eligible
• Be ready to apply
• When and how to apply

Who is eligible

You or your business will be eligible to claim the PBRH rebate if your new residential rental project is an eligible property. You don't have to be registered for the GST/HST to apply for the rebate.

Eligible properties

To be eligible to claim the PBRH rebate, your residential rental project must meet all the following conditions:

• The units are qualifying residential units for the current GST/HST new residential rental property rebate
• The residential units form part of a multiple unit residential complex that has at least:
  

  • 4 residential units, each containing private kitchen facilities, a private bath and a private living area

  • 10 private rooms or suites

• At least 90% of the residential units are held for:
  

  • Long-term residential rental

  • Making exempt supplies that include giving possession or use of the unit to a person, for occupancy of the unit as an individual’s place of residence

• Construction began after September 13, 2023, but before 2031, and must be substantially completed before 2036
  
  • Determining when construction begins

    Generally, the CRA interprets construction to begin at the time the excavation work relating to the residential complex begins.

  • Converting a non-residential building

    A project that converts an existing non-residential building, such as an office building, to a residential complex may be eligible for the PBRH rebate, if all other conditions are met.

Note, unlike the GST/HST new residential rental property rebate, the PBRH rebate does not have a $450,000 fair market value limitation per unit.

Ineligible properties

The PBRH rebate does not apply to:

• Condominium units
• Single-unit housing
• Duplexes
• Triplexes
• Owned houses situated on leased land and sites in residential trailer parks
• Substantial renovation of an existing residential complex

Get ready to apply

Answer the questions below. Completing any steps you are missing will make it easier to apply online.