In force 14 Sept 2023
GST removed on new rental-apartment construction
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.
Government of Canada ↗ · Canada Revenue Agency ↗ · verified 2026-04-21