Consultation on Removing the GST on Student Residences

Current status: Closed

To incentivize Canada's educational institutions to build more student housing, Budget 2024 announced that not-for-profit universities, public colleges, and school authorities would be eligible for the removal of GST on new student residences.

This consultation process sought the views of all Canadians and stakeholders, particularly educational institutions, on draft legislative and regulatory amendments that would give effect to this measure. The consultation ran from November 19, 2024, to January 20, 2025. Thank you to everyone who participated.

Key questions for consideration

This consultation sought comments and feedback on draft legislative and regulatory amendments that would allow not-for-profit universities, public colleges, and school authorities to fully recover GST paid in respect of the construction of new student residences.

What’s next?

While this formal consultation has now concluded, Canadians are welcome to share their ideas and comments with the Department of Finance at any time.

Related links

Page details

Date modified: