The article discusses the GST/HST rebate available for purpose-built rental properties in Canada. The rebate allows developers to recover a portion of the GST/HST paid on construction costs for qualifying rental properties. The article outlines the eligibility criteria and application process for developers looking to claim the rebate.
Source: mondaq.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.