Sales of Residential Complexes

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If you sell a residential complex that is new or has recently undergone substantial renovations, GST and QST apply to the sale. In that case, you must report the taxes collected, collectible or deemed collected.

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.


The sale of a residential complex that is not new and has not recently undergone substantial renovations is exempt from taxes.

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