The Saskatchewan Rental Housing Rebate program provides a 10-year non-refundable Saskatchewan Corporation Income Tax rebate to eligible corporations whose sole purpose is the rental of newly developed eligible multi-unit residential rental housing in Saskatchewan. The rebate effectively reduces the provincial corporation income tax rate for income earned on new rental housing from the general rate down to the small business rate for 10 consecutive years.
No new Certificate of Eligibility applications are being accepted as of December 31, 2014.