Lindsay Neeley

To ask federal government to continue to apply pressure to provinces and municipalities to reduce development taxes and work with provinces and municipalities to mandate that alternatives to development taxes be found and used instead. The role of Build Canada Homes and the impact upon housing needs in Canada and to ensure that market-rate housing policies are still pursued by the government in addition to the mandate of Build Canada Homes. Implement CMHC Construction Financing, including low-interest financing for market-rate housing for ownership from the government, plus a new construction loan insurance program. Discuss implications for the Canadian home construction sector surrounding proposed 25% tariffs from the United States. Work with provinces to have the EnerGuide Rating System (ERS) label on all houses at the time of resale and expand ERS (and its software tools updated) and be promoted so that ERS becomes the backbone of all renovation incentives. Working with the home construction industry to support innovation and capital investment to increase industry productivity both for in-site built approaches and factory-built solutions. Update the federal immigration system to proactively attract much-needed skilled workers in residential construction. Update and index the thresholds for the GST New Housing Rebate. Support voluntary programming initiatives like ENERGY STAR, R?2000 and CHBA’s Net Zero Home Labelling Program enable homeowners to choose higher levels of performance on a voluntary basis, moving the market forward without damaging affordability in entry?level homes. Support Transit-Oriented Development, Complete Communities and the “Missing Middle” of Housing - To ensure that Canadians get maximum benefit from federal infrastructure investments, the Government needs to support increased supply in the “missing middle” – whether “gentle intensification” via secondary suites, conversion of larger units or medium-density low-rise mixed-income housing, in walkable communities with ready access to public transit. Support local and provincial submissions to the Red Tape Reduction Commission to address issues associated with the Contract Payment Reporting System operated by the Canada Revenue Agency Support for housing research, analysis and demonstration projects on topics of priority interest to the residential construction industry, e.g., on housing market trends Seek Federal research on improved environmental guidelines for residential communities to determine more specifically their cost and technological implications for practitioners in the residential cosntruction and development industries Rigorously enforce provisions of the Income Tax Act and Excise Tax Act in relation to combating the underground "cash economy". Revise the tax regime to avoid GST being applied to new “purposebuilt” rental developments. This increases rents for tenants and renders the business model for investing in purpose-built rentals less attractive, hence discouraging the construction of affordable rental properties. Revise tax rules for accessory suites, such as granny flats and laneway housing, as the current tax system, which incorporates land value rather than just construction costs, and is discouraging this important form of infill housing that is favoured by more and more municipalities. These innovative infill projects increase the number of affordable homes in established neighbourhoods. Replacement of the Contract Payment Reporting System with an alternative that requires all participants in the construction industry to register for a Business Number with the CRA, and that pursues those engaging in cash-only transactions much more aggressively Reintroduce 30-year amortization periods for insured residential mortgages for new construction. Promote a federal YIMBY (yes in my backyard) campaign. New developments (especially densification and mixed income housing) are often met with local public opposition even when aligned with

Seeking the development and implementation of a federal capital gains tax deferral mechanism for rental property owners and housing developers who reinvest proceeds from the sale of rental properties into new Canadian rental housing supply, including purpose-built rental housing. The proposal would be modeled in part on tax-deferred reinvestment mechanisms used in other jurisdictions, including Section 1031 of the United States Internal Revenue Code, while adapted to Canada’s tax and housing policy framework. Engaging with federal officials and elected representatives on federal tax policy measures that support purpose-built rental housing development in Canada. Purpose-built rental projects are underwritten over long timelines and benefit from a stable and predictable policy environment. Clarity around GST/HST, federal tax measures, and broader policy direction can help support project feasibility, investment decisions, financing structures, and delivery timelines. National Apartment Council advocates for a competitive and predictable federal tax framework that supports investor confidence, strengthens underwriting certainty, and helps enable the long-term capital required to build new rental housing at scale. Discussions include opportunities to provide clear and stable tax treatment for purpose-built rental housing, reduce structural cost pressures, and ensure that federal tax policy supports long-term investment, development certainty, and rental housing supply. Lobbying on reintroducing a tax incentive for developers known as the Multi-Unit Residential Building (MURB) or also known as the Multi-Unit Rental Building (MURB). Engaging with federal officials, Ministers, Members of Parliament, Senators, deputy ministers, ministerial staff, parliamentary staff, departmental representatives, and other federal stakeholders on policies and programs that support purpose-built rental housing development, housing supply, and community infrastructure across Canada. Providing federal officials with information on industry-wide challenges affecting rental development, including project feasibility, infrastructure constraints, approval timelines, documentation requirements, and coordination across federal housing initiatives. Discussions include meetings to advance National Apartment Council advocacy priorities, including existing federal housing programs such as MLI Select and the Apartment Construction Loan Program (ACLP), GST/HST measures, the Multi-Unit Residential Building (MURB) program, and the development of a federal capital gains tax deferral mechanism for rental property owners and housing developers who reinvest proceeds from the sale of rental properties into new Canadian rental housing supply, including purpose-built rental housing. Engaging with CMHC and federal officials on policies, programs, and financing tools that support purpose-built rental housing development in Canada, including MLI Select, the Apartment Construction Loan Program, and related CMHC initiatives. Providing CMHC representatives with information on industry-wide challenges affecting purpose-built rental development, including application complexity, approval timelines, documentation requirements, and coordination across CMHC programs. Discussions include introductory and ongoing meetings with CMHC to discuss policies and programs that support National Apartment Council's member network and advance broader advocacy priorities, including providing an overview of the Multi-Unit Residential Building (MURB) program and its key features, benefits, and role in supporting rental housing supply.

Ensure that CMHC mortgage loan insurance products are accessible to purchasers of traditional homes on leased land. Extend GST/HST rebate policies to land lease housing. Explore opportunities to ensure that all major consumer financial institutions (banks, credit unions) offer products accessing the CMHC Chattel Loan Insurance Program (CLIP) for homeowner purchases of traditional mobile homes. Expand access to Canada Mortgage and Housing Corporation acquisition financing for land lease and manufactured home communities, consistent with financing available for multi-residential rental properties. Engage with government to educate about land lease and ensure that it is included in relevant housing policy and programs

Work with the various government programs that support accessibility, inclusion, and a world without barriers, particularly in the built environment around an accessibility Certification Program which will assess and rate the built environment of Canada against a common standard (example Canadian Standards Association). Work with the Government of Canada to seek funding and support for RHF national initiatives designed to educate and engage Canadians about the importance of promoting accessibility, in coordination with National AccessAbility Week. Work with the Government of Canada to provide leadership in salmon and sturgeon conservation and related initiatives and research. Work with the Government of Canada to promote the Rick Hansen School Program to promote the adoption of this already existing program in every school in Canada. Work with Government of Canada to endorse and support the Rick Hansen Foundation Accessibility Certification Program Program as the national standard to assess and certify the built environment. Communication with the Government of Canada, to keep them informed of the use and outcomes of their investment in spinal cord injury research, as well as the outcomes of any projects around which we collaborate in order to maintain funding and to seek future funding.