On 9 November 2023, the Government of Nova Scotia approved the temporary Provincial Value Added Tax (PVAT) portion of the Harmonized Sales Tax (HST) rebate for Purpose Built Rental Housing with a construction start date on or after 14 September 2023.

This Nova Scotia rebate is a provincial measure with the same design parameters as the temporary 100% GST rebate for Purpose Built Rental Housing announced by the Government of Canada on 14 September 2023. The Nova Scotia rebate for Purpose Built Rental Housing will be administered by the Government of Canada on behalf of the province under the Comprehensive Integrated Tax Coordination Agreement (CITCA). Learn more about the federal rebate: Enhanced GST Rental Rebate to build more apartments for renters. The next step is for the Government of Canada to finish the regulations for this measure.

More details on the Nova Scotia Rebate for Purpose Built Rental Housing will be available once the federal regulations are passed.