New or Substantially Renovated Housing

The GST and QST apply to the sale of:

  • new residential complexes;
  • substantially renovated residential complexes;
  • construction materials;
  • construction services; and
  • land, in certain cases.
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 land and new or substantially renovated housing from a builder. 
  • You built housing or had it built.
  • You substantially renovated housing or had substantial renovations done.

If you build or substantially renovate a residential complex or if you build an addition to a multiple-unit residential complex in order to lease all or part of it or use it as your residence, you may, as the builder, be considered to be both the seller and the recipient of the residential complex.

As such, you may be deemed to have made a self-supply and consequently have to remit taxes. If this is the case, the taxes will be deemed collected and calculated on the fair market value (FMV) of the complex or addition. For more information, click Construction or Renovation of Residential Complexes.

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