Ontario enhanced new residential rental property (ENRRP) rebate

The Ontario enhanced new residential rental property (ENRRP) rebate is a temporary rebate that is available in addition to the Ontario new residential rental property (NRRP) rebate.

Generally, the Ontario ENRRP rebate applies to new housing where construction begins between April 1, 2026, and March 31, 2027, or to certain housing purchased during that period if construction began earlier.

Landlords who are eligible for the Ontario ENRRP rebate may also be eligible for the Ontario new home affordability payment (ONHAP), administered by the Province of Ontario.