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Draft Real Property (GST/HST) Regulations


Marginal note:Definitions

 The following definitions apply in these Regulations.


Act means the Excise Tax Act. (Loi)

qualifying residential unit

qualifying residential unit has the same meaning as in subsection 256.2(1) of the Act. (habitation admissible)

Marginal note:Eligible purpose

 For the purposes of these Regulations, a residential unit is held for an eligible purpose by a person if the residential unit is held by the person for a purpose set out in clause (a)(ii)(A) or (A.1) of the definition qualifying residential unit in subsection 256.2(1) of the Act.

Marginal note:Excluded housing supply

 For the purposes of these Regulations, a taxable supply is an excluded housing supply in respect of a residential complex if the residential complex is a substantially renovated residential complex and it is the case that

Rebates for Purpose-Built Rental Housing

Marginal note:Prescribed conditions — purpose-built rental housing

 These Regulations are deemed to have come into force on September 14, 2023.

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