Section 3
Administrative Policy
GST/HST Memorandum 19-3-9, Purpose-built Rental Housing Rebate, 3 November 2025
Substantial renovation if all but foundation is removed
- Examples 10 and 11. Excluded renovated housing supply where all but the existing...
Section 4
Subsection 4(2)
Administrative Policy
GST/HST Memorandum 19-3-9, Purpose-built Rental Housing Rebate, 3 November 2025
Application of s. 190(1) to produce a deemed conversion of an office building to a prescribed property
40. Where a person converts non-residential...
13 August 2024 GST/HST Interpretation 247663 - Strata-titled townhomes and the purpose-built rental housing (PBRH) rebate
The company acquired an existing single-family house in order to demolish it and construct two identical buildings, each containing four...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Multiple Unit Residential Complex | rental apartment building would not qualify as a MURC if it was required to be strata-titled | 156 |
Paragraph 4(2)(a)
Administrative Policy
11 October 2024 GST/HST Interpretation 247959 - Rebate for newly purchased 8-plex in […]
The correspondent was purchasing a block of newly-constructed dwelling units intended for long-term residential rental purposes. The block...
14 August 2024 GST/HST Interpretation 247708 - […][the Company] and the purpose-built rental housing (PBRH) rebate
The company will construct two duplexes, each containing two qualifying residential units, including separate kitchens, baths, and private living...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Complex | separate buildings on the same land are separate residential complexes | 94 |
3 September 2024 GST/HST Interpretation 247914 - Eligibility for the purpose-built rental housing rebate and duplexes
Two side-by-side rental buildings (described as two duplexes) with a common wall each contained two “qualifying residential units” (as defined...
Paragraph 4(2)(b)
Administrative Policy
GST/HST Memorandum 19-3-9, Purpose-built Rental Housing Rebate, 3 November 2025
Owner unit disqualifies
- Example 3. Project maintained its October 31, 2021 excavation-commencement date notwithstanding that the project was then...