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

Generally, 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. 

More specifically:

• If you are acting on behalf of a diplomatic mission, international organization or consular post, or if you are a foreign representative, 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 a First Nations member (Indian 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.

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.