Freshness tracker · CACanada

GST removed on new rental-apartment construction

In force Housing

The federal government removed the 5% GST on new purpose-built rental-apartment construction with effect from 14 September 2023 through 31 December 2030. Most provinces mirrored the change on their portion of HST. Intended to increase rental-housing supply at a time of rapid population growth.

Who it affects

Long-term rental supply; indirectly renters via future rental-market conditions.

Sources

Primary: Government of Canada ↗

Corroborating: Canada Revenue Agency ↗

Verified 2026-04-21 · methodology · report a correction