You Built a Residential Unit or Hired Someone to Do So

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To be entitled to a rebate (partial refund) of the GST and QST when you build a residential unit or hire someone to build one, all the following conditions must be met:

Note

If you lived in the unit during the work, expenses incurred more than two years after the day on which you or a relation first occupied the unit after construction began do not give entitlement to the rebate.

Maximum rebate

The rebate can reach up to 36% of the GST paid and up to 50% of the QST paid, for a maximum GST rebate of $6,300 and a maximum QST rebate of $9,975.

The amount of the rebate is progressively reduced when the purchase price or fair market value (FMV) of the land and the new residential unit is more than $350,000 for GST purposes and $200,000 for QST purposes.

There is no rebate once the purchase price or FMV reaches $450,000 for GST purposes or $300,000 for QST purposes.

Rebate application deadline

Your application must be filed no later than two years after the earliest of the following dates:

  • the date that construction was 90% completed;
  • the date that is two years after the date that you (or a relation) first occupied the unit after construction began;
  • the date that ownership was transferred to a third party.

Form to file

To apply for a rebate, file form FP-2190.P-V, GST-QST New Housing Rebate Application: Owner of a New or Substantially Modified Home.

Note

Only one rebate application can be filed for all the construction work related to a single residential complex.

For more information, see IN-205-V, QST and GST Rebates: New or Substantially Renovated Housing, New or Substantially Renovated Residential Rental Property.

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