New or Substantially Renovated Housing

The GST and QST apply to the sale of:

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.
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