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ARTICLE · 29 SEPTEMBER 2023

Canada's Enhanced GST Rental Rebate For New Rental Construction Projects

Borden Ladner Gervais LLP
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On Sept. 14, 2023, the federal government announced that it will introduce an enhanced Goods and Services Tax (GST) Rental Rebate on new rental construction projects.

CanadaTax
Bobby Solhi
Bobby Solhi
Beverly Gilbert, C.A.
Beverly Gilbert, C.A.
Olivia Ruvo
Olivia Ruvo
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On Sept. 14, 2023, the federal government announced that it will introduce an enhanced Goods and Services Tax (GST) Rental Rebate on new rental construction projects. The Department of Finance released a backgrounder providing policy details on the newly proposed GST Rental Rebate for new purpose-built rental construction projects. Draft legislation released on Sept. 21, 2023, confirms that the GST relief measure will be available for purpose-built rental projects if "construction begins" after Sept. 13, 2023, and on or before Dec. 31, 2030, and is substantially completed by or on Dec. 31, 2035.

What you need to know

  • Government announced an enhanced 100 per cent GST Rental Rebate for new residential rental developments projects with a minimum of four apartments. Enhanced GST rebate also applies to conversions from non-residential to residential use properties but is not available to renovations of existing residential complexes.

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