New Residential Rental Property QST Rebate
VD-370.67-V

This form is for use by any person (hereinafter the “claimant”) that is claiming a Québec sales tax (QST) rebate for the purchase of a new residential rental complex. It is also for use by any person that is selling all or part of a residential complex and leasing the land on which it is located.

If the claimant is a cooperative housing corporation, or a lessor of land for residential purposes or of a site in a residential trailer park, you must complete form VD-370.89-V, New Residential Rental Property QST Rebate

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2017-08 version

Use this version if the claimant is:

  • the builder/landlord of a residential complex, and the sale of the complex is deemed to have been made after December 31, 2012;
  • the purchaser/landlord of a residential complex, and the written purchase agreement was entered into after December 31, 2012; or
  • a builder/landlord selling a residential complex and leasing the land on which it is situated, and the sale of the complex is deemed to have been made after December 31, 2012.

2017-06 version

Use this version if the claimant is:

  • the builder/landlord of a residential complex, and the sale of the complex is deemed to have been made on or after January 1, 2012, but before January 1, 2013;
  • the purchaser/landlord of a residential complex, the written purchase agreement was entered into on or after January 1, 2012, but before January 1, 2013, and ownership and possession of the complex was transferred after December 31, 2011; or
  • a builder/landlord selling a residential complex and leasing the land on which it is situated, and the sale of the complex is deemed to have been made on or after January 1, 2012, but before January 1, 2013.

2017-04 version

Use this version if the claimant is:

  • the builder/landlord of a residential complex, and the sale of the complex is deemed to have been made on or after January 1, 2011, but before January 1, 2012;
  • the purchaser/landlord of a residential complex, and
    • the written purchase agreement was entered into on or after January 1, 2011,
    • ownership and possession of the property was transferred on or after January 1, 2011, and,
    • at least one of the above-listed events took place before January 1, 2012; or
  • a builder/landlord selling a residential complex and leasing the land on which it is situated, and the sale of the complex is deemed to have been made on or after January 1, 2011, but before January 1, 2012.

2017-02 version

Use this version if the claimant is:

  • the builder/landlord of a residential complex, and the sale of the complex is deemed to have been made before January 1, 2011;
  • the purchaser/landlord of a residential complex, and the written purchase agreement was entered into before January 1, 2011, or ownership or possession of the complex was transferred before January 1, 2011; or
  • a builder/landlord selling a residential complex and leasing the land on which it is situated, and the sale of the complex is deemed to have been made before January 1, 2011.
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