Rental Housing Rebate or Corporate Income Tax Rebate on New Rental Housing (CITR program)

When it is in operation, the Saskatchewan Rental Housing Rebate effectively reduces the provincial Corporate Income Tax rate on a corporation's eligible rental income from the 12 per cent general rate to the 2 per cent small business tax rate for each consecutive year of a 10-year period.

Qualified rental housing corporations are those which have constructed a minimum of eight new housing units in Saskatchewan and received a Certificate of Eligibility from Saskatchewan Housing Corporation (SHC).

There are two steps in the Rental Housing Rebate Program: Application and Filing a Claim. However, no new Certificate of Eligibility applications are being accepted at this time.

SK Ministry of Finance website

SK Rental Housing Rebate Application