RQConf_PartnerLoginUrl RQConf_CheckUrl

The Charter of the French language and its regulations govern the consultation of English-language content.

Personal Use of a Residential Complex

You do not have to remit the tax deemed collected on the construction, purchase or substantial renovation of a residential complex and calculated on the fair market value of the complex if you are a builder and the following conditions are met:

  • You are an individual.
  • You or a relation uses the residential complex primarily (more than 50%) as a place of residence.
  • The residential complex has only been used for residential purposes since the work was substantially completed.
  • You have not claimed an input tax credit (ITC) or an input tax refund (ITR) respecting the purchase, construction or substantial renovation of the residential complex.
Note End of note

One mission. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter