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 2% small business rate for 10 consecutive years.
No new Certificate of Eligibility applications are being accepted as of December 31, 2014.