Saskatchewan Secondary Suite Incentive Grant Program

Introduced in 2023, the SSI is designed to increase the availability of secondary suite rental units in the province by providing an incentive of up to 35 per cent of the total price to construct a new secondary suite at an owner’s primary residence, to a maximum of $35,000 for a qualifying suite.

1. A qualifying secondary suite is a new separate dwelling unit located on the premises of the owner’s primary residence. For purposes of the SSI, a qualifying suite includes a secondary suite within the residence, or a laneway home, garden suite, or garage suite. Only one secondary suite unit for the owner’s primary residence will be considered for the grant. The eligible new suite must have a full kitchen, full bathroom, and a separate entrance to qualify.
2. A qualifying suite must meet the requirements of a secondary suite according to the National Building Code of Canada and any other applicable national, provincial and municipal bylaws, codes and standards. The homeowner or builder must have received all required permitting and legal approvals necessary for the unit to be used as a rental property.
3. Eligible costs are those incurred from April 1, 2023, to March 31, 2027, that are directly related to the construction or the renovation of an existing space, which results in a new qualifying secondary suite, and includes the cost of standard appliances (i.e. washer, dryer, refrigerator, stove and dishwasher) up to a maximum of $5,000. Construction of the secondary suite must be completed on or before December 31, 2027, and applications must be received by Finance on or before December 31, 2027. Examples of eligible costs include engineering and architectural services, materials and contract labour related to construction, interior finishing, electrical, plumbing and mechanical work, and standard appliances. The applicable PST must have been paid on all eligible costs.
4. The SSI will be administered by the Ministry of Finance, and eligible applicants may access funding through the SSI program alongside existing Saskatchewan incentives, including the Provincial Sales Tax (PST) Rebate for New Home Construction, provided the applicant meets the prescribed eligibility criteria for each program.
5. The cost of renovating an existing secondary suite or the primary residence are not eligible. Other ineligible costs include minor appliances (e.g. microwaves), draperies, tools and cleaning products.

Costs Incurred

A cost is incurred by March 31, 2027, if:

• Materials or goods and services related to existing builds must be delivered or completed on or before March 31, 2027; or
• For a home purchase agreement, a portion of the construction of the new home has been completed by March 31, 2027.

If your contract covers both a main home and a secondary suite, only the portion of the costs for the secondary suite qualifies.

Example

The suite does not need to be fully finished by March 31, 2027, for eligible costs to qualify. Construction completed or materials delivered by this date qualify.

If work has not been done or materials for existing builds have not been delivered by March 31, 2027, the cost is not incurred and will not be eligible. Signing a contract or paying a deposit alone does not mean a cost is incurred. Work needs to be completed and invoiced on the secondary suite to be eligible.

You must provide invoices, progress statements, or a letter from the builder showing that construction or materials for existing builds were completed or delivered on or before March 31, 2027, along with your application.

When applying for the SSI grant program, please ensure the application form is properly completed and includes all necessary supporting documents and invoices. Construction of the secondary suite must be complete (occupancy certificate or equivalent issued by the municipality) before you apply.

Please review the program overview and application instructions prior to applying, and contact the Ministry of Finance if you have questions.

If you hire a builder, please obtain their federal business number (BN) and PST vendor’s licence number, and record these numbers on the application to assist with processing your application. Homeowners are encouraged to search the Provincial Sales Tax Registry to verify the business holds a valid PST vendor’s licence. If you are assigning payment of the grant to the builder, the Notification of Assignment Form must also be completed.

The party who will receive payment of the grant must complete and submit the direct deposit payment request form (i.e., homeowner or builder) as identified on the application form.

Applications must be received by Finance on or before December 31, 2027.

Apply for the SSI grant program

For more information about the program, contact the Ministry of Finance Inquiry Centre at 1-800-667-6102 (toll free) or 306-787-6645 (Regina local calling area); or email ssisask@gov.sk.ca.

For information regarding the building codes and building permit requirements in your area, please contact your municipality.