New or Substantially Renovated Housing
The GST and QST apply to the sale of:
- new residential complexes
- substantially renovated (This link will open a new window) residential complexes
- construction materials
- construction services
- land, in certain cases
The sale of a residential complex that is not new is tax-exempt (This link will open a new window).
Under certain conditions, you may be entitled to a rebate (partial refund) of the GST and QST you paid in the following situations:
- You purchased land and new or substantially renovated housing from a builder.
- You built housing or had it built.
- You substantially renovated housing or had substantial renovations done.