Sales of Residential Complexes

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

The rental of a residential complex or of a residential unit in such a complex is also exempt.

However, GST and QST do apply to the sale of:

  • new residential complexes
  • substantially renovated residential complexes
  • construction materials
  • construction services
  • land

Under certain conditions, you may be entitled to a rebate (partial refund) of the taxes you paid on such property or services in cases involving new housing or substantially renovated housing.

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