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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
Here are answers to the most common questions about the HST rebate on eligible purpose-built rental housing. This section explains what the program is, how much funding is available, eligibility requirements, application deadlines, and other important details to help you determine if this grant is right for your business.
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