GST/HST New Residential Rental Property Rebate and Purpose-Built Rental Housing rebate (100%)
Canada Revenue Agency
increased from the current maximum of 36% to 100% of the GST or federal part of the HST paid for purpose-built rental housing
Rebate to landlords and builders of GST/HST paid on newly built or substantially renovated residential rental property; purpose-built rental buildings can get the GST portion refunded in full. Ontario's provincial portion can also be rebated.
Open the official page ↗How to apply
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Who qualifies
Purpose-built rental (100%): construction begins after September 13, 2023 but before 2031 and substantially completed before 2036; at least 90% of units held for exempt rental supplies; at least 10 units or at least 4 units with private kitchen, bath and living area; excludes condominiums, single units, duplexes, triplexes and housing on leased land. Standard rebate: unit fair market value must be less than $450,000 (Ontario may still apply if FMV is $450,000 or more).
Good to know
- Funding: Standard rebate is 36% with a per-unit dollar cap (search results state $6,300; not confirmed on fetched page). Ontario provincial rebate of up to $24,000 per unit is from search results only.
- Cost share: 100% of eligible costs
- Notes: This is the GST relief for new purpose-built (multi-unit) rental construction.
Evidence from the official page
- amount“from the current maximum of 36% to 100% of the GST or federal part of the HST paid” source ↗
- deadline“after September 13, 2023, but before 2031” source ↗
Verified 2026-10-07 · Medium confidence. Always confirm on the official page before applying.