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

Sales of Residential Complexes

If you sell a new or substantially renovated residential complex or a multiple-unit residential complex on which you built an addition, the GST and QST apply to the sale.

The sale of a residential complex that is not new and has not been substantially renovated is tax-exempt.


If you sell all of a multiple-unit residential complex on which you built an addition before the addition is occupied for the first time, the taxes apply differently. In such a case, the addition and the rest of the complex (minus the addition) are considered separate residential complexes. The sale of the addition is therefore taxable, while the sale of the rest of the complex is tax-exempt.

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Reporting the GST and QST

You must report the taxes collected, collectible or deemed collected on the sale.

If you are registered for the GST and QST, see Reporting QST and GST/HST.

If you are not registered for the GST and QST, you must complete form FP-505.D.F-V, GST/HST – QST Return for a Person That Is Not a GST/HST or QST Registrant, and enclose it with form FP-505-V, Special-Purpose Returns.

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