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HST rebate on eligible purpose-built rental housing
HST rebate for eligible rental housing projects
Last Update: April 29, 2026
Funding available
Up to 100% of project cost
Timeline
- Receipt of requests is now closed
Location
New Brunswick, Canada
Overview
This program provides a 100% rebate of New Brunswick’s 10% HST portion for eligible purpose-built rental housing. It applies to qualifying construction projects, including some conversions of non-residential buildings into residential rental housing.
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Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Renovate or expand facilities
- Renovate or adapt facilities
Eligible Funding
- Up to 100% of project cost
Timeline
- Receipt of requests is now closed
Eligible candidates
Eligible Industries
- Construction
- Real estate and rental and leasing
Location
- New Brunswick
Legal structures
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- All groups
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Construction of eligible purpose-built rental housing.
- Conversion of certain non-residential buildings into residential rental housing.
Eligibility
Who is eligible?
- Developers of purpose-built rental housing.
- Projects converting non-residential buildings into rental housing.
Who is not eligible
- Condominium developers.
- Owners or developers of single-family homes, duplexes, or triplexes.
- Projects involving major renovations of existing residential complexes.
Eligible expenses
- New Brunswick portion of the HST on eligible construction costs.
Ineligible Costs and Activities
- Condominium units.
- Single-family homes, duplexes, and triplexes.
- Major renovations of existing residential complexes.
Eligible geographic areas
- New Brunswick.
Processing and Agreement
- The rebate is administered through the Canada Revenue Agency.
- The program is similar to the federal rebate program.
- Further federal regulatory and CRA preparatory steps are still required.
Frequently Asked Questions about the HST rebate on eligible purpose-built rental housing Program
What is the HST rebate on eligible purpose-built rental housing?
This program provides a 100% rebate of New Brunswick’s 10% HST portion for eligible purpose-built rental housing. It applies to qualifying construction projects, including some conversions of non-residential buildings into residential rental housing.
How much funding can be received?
HST rebate on eligible purpose-built rental housing Funds up to 100% of admissible expenses.
Who is eligible for the HST rebate on eligible purpose-built rental housing program?
To be eligible for the HST rebate on eligible purpose-built rental housing program, you must:
Purpose-built rental housing project.
At least four units or 10 private rooms/suites.
90%+ for long-term rental.
What expenses are eligible under HST rebate on eligible purpose-built rental housing?
Construction of eligible purpose-built rental housing.
Conversion of certain non-residential buildings into residential rental housing.
Who can I contact for more information about the HST rebate on eligible purpose-built rental housing?
You can contact Government of New Brunswick.
Where is the HST rebate on eligible purpose-built rental housing available?
The HST rebate on eligible purpose-built rental housing program is available the province of New Brunswick.
Is the HST rebate on eligible purpose-built rental housing a grant, loan, or tax credit?
HST rebate on eligible purpose-built rental housing is a Tax Credits