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ARTICLE · 08 NOVEMBER 2023

Ontario Enhanced HST Rental Rebate For New Rental Construction Projects

Borden Ladner Gervais LLP
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On Nov. 1, 2023, the Ontario government announced that it will introduce an enhanced rebate removing the full provincial portion of the Harmonized Sales Tax (HST)...

CanadaReal Estate and Construction
Bobby Solhi
Bobby Solhi
Olivia Ruvo
Olivia Ruvo
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On Nov. 1, 2023, the Ontario government announced that it will introduce an enhanced rebate removing the full provincial portion of the Harmonized Sales Tax (HST) on qualifying new purpose-built rental housing, in line with the federal government's enhanced GST New Residential Rental Property Rebate introduced in Bill C-56, Affordable Housing and Groceries Act, which received its first reading in the House of Commons Sept. 31, 2023. For further information regarding the enhanced GST New Residential Rental Property Rebate, please refer to BLG's previous article Canada's enhanced GST Rental Rebate for new rental construction projects.

What you need to know

  • Enhanced Ontario HST New Residential Rental Rebate together with the federal enhanced rebate would eliminate the GST/HST (13 per cent) entirely on qualifying projects, such as apartment buildings, student housing and senior residences built specifically for long-term rental accommodation.

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