Consumption Tax Rebates

In certain situations, you may be entitled to a rebate of consumption taxes paid in Québec.

As a rule:

More specifically:

  • If you are acting on behalf of a diplomatic mission, international organization or consular post, see Entities and Foreign Representatives Entitled to a Rebate to learn more about the eligibility requirements for the consumption tax rebate.
  • If you paid consumption taxes on the purchase of new housing or on substantial renovation work, or as the owner of residential rental property, you could be entitled to a rebate.
  • If you are resident in Canada and you purchased corporeal movable property or a road vehicle that you took or shipped outside Québec to another location in Canada, you could be entitled to a QST rebate for a Canadian not resident in Québec.
  • If you are an employee or a partner in a partnership and you paid QST on work-related expenses, you could be entitled to a QST rebate for employees and partners.
  • If you are an Indian who is registered under the Indian Act, you can apply for a rebate of consumption taxes you paid on the purchase of a good or a service.
    Note

    A band council, a tribal council or a band-empowered entity can apply for a rebate of consumption taxes paid on the purchase of a good or a service.

    Such a council or entity can apply for a rebate of consumption taxes paid on certain travel expenses, including those incurred off-reserve for transportation services, short-term accommodation, meals and entertainment, provided they are for band management activities or for immovables situated on a reserve.

Rebate of the QST is granted for a used road vehicle

If you buy a used road vehicle at a price lower than its estimated value, you may be entitled to a partial rebate of the QST. For more information, see Purchase of a Used Road Vehicle from a Dealer.

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