Sales of Residential Complexes
The sale of a residential complex that is not new and has not recently undergone substantial renovations (This link will open a new window) is exempt (This link will open a new window) from taxes.
The rental of a residential complex or of a residential unit in such a complex is also exempt.
However, GST and QST do apply to the sale of:
- new residential complexes
- substantially renovated residential complexes
- construction materials
- construction services