GST/HST rebate for purpose-built rental housing (PBRH)
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
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.
Register for a GST/HST account
Great. Next, go to: Confirm you have access to your CRA sign-in services.
To find out if you can register for a GST/HST account, refer to When to register for and start charging the GST/HST (opens in new window).
A GST/HST account is only required if you plan to claim the PBRH rebate through My Business Account. For more information on claiming the rebate without a GST/HST account, see When and how to apply.
Confirm you have access to the CRA sign-in services
You will need access to the CRA sign-in services to apply for the PBRH rebate online:
Great. You will be able to apply online.
Call the general enquiries line 1-800-959-8281 for help to access your CRA sign-in services.
- You can recover your user ID or password by going to CRA My Business Account (opens in new window) or CRA My Account (opens in new window)
- Select 'CRA sign in'
- Choose 'Forgot your user ID' or 'Forgot your password'
- If you 'Forgot your user ID' you will need your:
- Social Insurance Number (SIN)
- Date of birth
- Copy of this year's or last year's assessed individual tax return
- Answers to the security questions you set up during registration
- If you 'Forgot your user ID' you will need your:
- If you can't recover your account, call the general enquiries line 1-800-959-8281
Before contacting the CRA, you should contact your financial institution for assistance.
For assistance with your:
- BC Services Card, go to BC Services Card App - Troubleshooting (opens in new window)
- MyAlberta Digital ID, go to MyAlberta Digital ID - Contact us (opens in new window)
You will need access to your My Business Account or My Account to apply.
If you don't have an account, you must register to the CRA sign-in services (opens in new window).
When and how to apply
Applications filed through My Business Account (MyBA) opened on May 13, 2024.
Applications for the PBRH rebate will be available online, using the existing GST/HST new residential rental property rebate application (GST524) option:
My Business Account: Option 1
GST/HST registrants can file a PBRH rebate online using My Business Account by selecting the existing GST/HST New Residential Rental Property Rebate Application (GST524).
My Account: Option 2
GST/HST non-registrants will be able to file a PBRH rebate online by selecting the existing GST524 in My Account at a later date. In the interim, please contact us at 1-800-959-5525 for guidelines on how to apply.
GST/HST and Quebec
In Quebec, Revenu Québec generally administers the GST/HST. If the physical location of your business is in Quebec, you have to file your returns with Revenu Québec using its forms, unless you are a person that is a selected listed financial institution (SLFI) for GST/HST or Quebec Sales Tax (QST) purposes or both. For more information, see the Revenu Québec publication IN-203-V, General Information Concerning the QST and the GST/HST, available at Revenu Québec, or call 1-800-567-4692. If you are an SLFI go to Financial institutions.
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