New Residential Rental Property QST Rebate
VD-370.89-V

This form is for use by any cooperative housing corporation that is claiming a Québec sales tax (QST) rebate for new residential rental property. It is also for use by any lessor of land for residential purposes or of a site in a residential trailer park.

If the claimant is a person that has purchased, built or substantially renovated a new residential rental complex, made an addition to a multiple-unit residential complex or converted a complex into a residential rental complex, you must complete form VD-370.67-V, New Residential Rental Property QST Rebate.

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2017-08 version

Use this version if the claimant is:

  • a cooperative housing corporation that built a residential complex, and the sale of the complex is deemed to have been made after December 31, 2012;
  • a cooperative housing corporation that purchased a residential complex, and the written purchase agreement was entered into after December 31, 2012; or
  • a landlord that leased land for residential purposes, or a site in a residential trailer park (or in an addition to a residential trailer park), and the sale of the land is deemed to have been made after December 31, 2012.

2017-06 version

Use this version if the claimant is:

  • a cooperative housing corporation that built 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;
  • a cooperative housing corporation that purchased 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 landlord that leased land for residential purposes, or a site in a residential trailer park (or in an addition to a residential trailer park), and the sale of the land 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:

  • a cooperative housing corporation that built 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;
  • cooperative housing corporation that purchased 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, 2010, and,
    • at least one of the above-listed events took place before January 1, 2012; or
  • a landlord that leased land for residential purposes, or a site in a residential trailer park (or in an addition to a residential trailer park), and the sale of the land 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:

  • a cooperative housing corporation that built a residential complex, and the sale of the complex is deemed to have been made before January 1, 2011;
  • a cooperative housing corporation that purchased a residential complex, and the written purchase agreement was entered into before January 1, 2011, or ownership and possession of the complex was transferred before January 1, 2011; or
  • a landlord that leased land for residential purposes, or a site in a residential trailer park (or in an addition to a residential trailer park), and the sale of the land is deemed to have been made before January 1, 2011.
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