New Residential Rental Property Rebate
A new rental housing rebate to support affordable rental housing in BC will be available to landlords who purchase new rental housing units in respect of the provincial portion of the HST. This rebate will be available in respect of the same types of residential rental properties eligible for the current GST new residential rental property rebate (including investment properties to be rented out such as single homes, residential condominium units and traditional apartment buildings). The maximum rebate will be $26,250 per rental unit.
Landlords who build their own rental homes (including single houses, residential condominium units and traditional apartment buildings) must self-assess HST under self-supply rules, and may also be eligible for the new residential rental property rebate. The self-supply generally is considered to occur at the later of either substantial completion of construction, or the time when the tenant takes up possession (which means the first tenant to move into an apartment building). Where self-supply occurs after June 30, 2010, HST will apply at 12% on the fair market value of the residence, including land.
The new residential rental property rebate would be available in respect of the provincial part of the HST so that qualifying newly constructed or substantially renovated rental properties equal to 71.43% of the provincial part of the HST paid on the purchase or self-supply (up to a maximum rebate amount of $26,250 per quality rental unit).
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