Supporting affordable housing: apply now for the GST/HST rebate for purpose-built rentals

May 14, 2024

Ottawa, Ontario

Canada Revenue Agency

From students to families to seniors to newcomers, Canadians are finding it difficult to find the types of rental homes they need at prices they can afford. To help ensure more rental housing is available for Canadians, the Government of Canada is providing a 100% rebate on the Goods and Services Tax (GST), or the federal portion of the Harmonized Sales Tax (HST), on new purpose-built rental housing (PBRH). This housing includes apartment buildings, student housing and seniors’ residences. Applications for the PBRH rebate can be made online starting May 13, 2024

To qualify, residential units need to meet the requirements for the current GST/HST new residential rental property rebate and must be in a multi-unit residential complex with at least:

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

This rebate is available for projects where construction began after September 13, 2023, but before 2031, and will be substantially completed before 2036. For the purpose of this rebate, construction is generally considered to have begun when excavation for the project starts. 

Construction to convert existing non-residential real estate, such as an office building, into a residential complex will be eligible for the PBRH rebate, if all conditions are met. Since the goal is to increase the housing supply, the rebate will not apply to the substantial renovation of an existing residential complex. 

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. 

How to apply:

To learn more about the purpose-built rental housing rebate, go to GST/HST rebate for purpose-built rental housing (PBRH).


Media Relations
Canada Revenue Agency


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