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HST rebate on eligible purpose-built rental housing
HST rebate for eligible rental housing projects
Record updated
- Funding available
- Up to 100% of project cost
- Deadline
- Open continuously
- 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.
At a glance
Funding available
- Maximum share of project costs
- 100%
- Renovate or expand facilities
- Renovate or adapt facilities
Eligible candidates
- Location
- New Brunswick
- Eligible Industries
- All industries
- Annual revenue
- All revenue ranges
- Organisation size
- All organization sizes
- Audience
- All groups
- Legal structures
- For-profit business
Start applying for this program
Take a practical assessment to gain a clear understanding of how well this program aligns with your specific needs and long-term goals.
Availability timeline
2026
Periods: 1
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.
Activities funded
- Construction of eligible purpose-built rental housing.
- Conversion of certain non-residential buildings into residential rental housing.
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.
Official sources
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.
What is the deadline to apply?
The program is accepting continuous intake
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?
New Brunswick portion of the HST on eligible construction costs.
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.