The Government of Canada is providing a 100% rebate of the Goods and Services Tax (GST), or the federal portion of the Harmonized Sales Tax (HST), paid on certain new purpose-built rental housing, with no phase-out thresholds (federal PBRH rebate). 

The federal PBRH rebate may apply to: 

• a purchase or construction of a new building 
• construction of an addition to an existing building 
• a conversion from a non-residential building, such as an office building, to a multiple unit residential complex 

More information can be found on the Government website.