New or Substantially Renovated Housing

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The GST and QST apply to the sale of:

Note
The sale of a residential complex that is not new is tax-exempt.

Under certain conditions, you may be entitled to a rebate (partial refund) of the GST and QST you paid in the following situations:

  • You purchased a new or substantially renovated residential unit (and the land on which it is located) from a builder.
  • You built a residential unit or hired someone to do so.
  • You substantially renovated your residential unit or hired someone to do so.
Note

You can use our online estimator to determine the fair market value of residential rental property or housing and to estimate your tax rebates.

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