You Purchased Land and New or Substantially Renovated Housing from a Builder

For you to be entitled to a rebate (partial refund) when you purchase land and new or substantially renovated (This link will open a new window) housing from a builder, all the following conditions must be met:

  • The housing is a single-unit residential complex (including a duplex) or a residential unit held in co-ownership.
  • You purchased the housing to be your or a relation's primary place of residence.
  • Ownership of the property is transferred to you once the construction or renovation is substantially completed (90% or more).
  • For GST purposes, the purchase price of the housing was $450,000 or less.
  • For QST purposes, the purchase price of the housing was:
    • $300,000 or less, if the written purchase agreement was concluded after December 31, 2010, and ownership and possession were transferred after December 31, 2010
    • $225,000 or less, in other cases
  • The housing and land were acquired in the same transaction.
  • You or one of your relations was the first to occupy the premises after the renovations were completed.

Rebate application deadline

Your application must be filed within two years after the date on which ownership of the property was transferred to you. You must file only one application for each residential complex.

Application forms

  • GST-QST New Housing Rebate Application: Rebate Granted by a Builder (FP-2190.C-V) 
  • GST-QST New Housing Rebate Application: Owner of a New Home and Land Purchased from the Same Builder (FP-2190.A-V)
Note
You may file the rebate application with Revenu Québec, or the builder may do so if the builder paid or credited the rebate directly to you.

Maximum rebate

The rebate corresponds to approximately 36% of the GST paid, but cannot exceed $6,300. The rebate is:

  • progressively reduced where the purchase price or fair market value (This link will open a new window) of the new or substantially renovated housing and the land is greater than $350,000, but less than $450,000
  • zero where the purchase price or fair market value is $450,000 or more

The amount of the rebate varies according to the date on which the written purchase agreement was entered into or the date on which ownership or possession of the property was transferred. For the maximum rebate amounts, refer to the version of form FP-2190.C-V that corresponds to your situation.

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