Consumption Tax Rebates
In certain situations, you may be entitled to a rebate of consumption taxes paid in Québec.
As a rule:
- You may be eligible for a GST/HST rebate or a Québec sales tax (QST) rebate if you paid those taxes on the purchase of certain goods and services.
- If you are considered to be a member of a diplomatic mission, consular post or international organization, see the section on foreign representations to find out if you can apply for a 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.
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 an 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.
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.