The purpose-built rental housing (PBRH) is an enhancement of the GST/HST new residential rental property rebate. Please refer to our other texts to see the eligibility conditions.
If the physical location of your business is in Quebec
You can find the new version of form FP-524, which has been recently updated to include the instructions for the PBRH rebate at the following link:
https://www.revenuquebec.ca/en/online-services/forms-and-publications/current-details/fp-524-v/
If the physical location of your business is in Canada, outside of Quebec:
The CRA recently announced that applications for the PBRH rebate filed through My Business Account opened on May 13, 2024.
- GST/HST registrants can file a PBRH rebate online using My Business Account by selecting the existing GST/HST New Residential Rental Property Rebate Application (GST524).
- GST/HST non-registrants will be able to file a PBRH rebate online by selecting the existing GST524 in My Account at a later date. In the interim, please contact the CRA at 1-800-959-5525 for guidelines on how to apply.
Do not hesitate to contact us if you want to check whether your residential building meets the eligibility conditions for the PBRH.
