Consumption Tax Rebates

In certain situations, you may be entitled to a rebate of consumption taxes paid in Québec. 

As a rule:

More specifically:

  • If you are considered to be a member of a diplomatic mission, consular post or international organization, see the section on foreign representations to find out if you can apply for a consumption tax rebate.
  • If you are an Indian (This link will open a new window) who is registered under the Indian Act, a band council, a tribal council or a band-empowered entity, you can apply for a rebate of consumption taxes you paid on the purchase of a good or a service.
  • If you are a band council, a tribal council or a band-empowered entity, you can apply for a rebate of consumption taxes paid on certain travel expenses, including those incurred off-reserve for transportation services, short-term accommodation, meals and entertainment, provided they are for band management activities or for immovables situated on a reserve.
  • If you paid consumption taxes on the purchase of new housing or on substantial renovation work, or as the owner of residential rental property, you could be entitled to a rebate.
  • If you are resident in Canada and you purchased corporeal movable property or a road vehicle that you took or shipped outside Québec to another location in Canada, you could be entitled to a QST rebate for a Canadian not resident in Québec.
  • If you are an employee or a partner in a partnership and you paid QST on work-related expenses, you could be entitled to a QST rebate for employees and partners.
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