You Built Housing or Had Housing Built
For you to be entitled to a rebate (partial refund) when you build housing or have it built, all the following conditions must be met:
- The housing is a single-unit residential complex, a duplex or a residential unit held in co-ownership.
- You owned the land before construction began.
- You or one of your relations was the first to occupy the premises after construction had begun.
- The housing was built to be your or a relation's primary place of residence.
- For GST purposes, when the construction was substantially (90% or more) completed, the fair market value of the property was $450,000 or less.
- For QST purposes, when the construction was substantially (90% or more) completed, the fair market value of the property was:
- $300,000 or less, if the construction contract was entered into after December 31, 2010
- $300,000 or less, if you are an individual, you built the housing yourself and the building permit was issued after December 31, 2010
- $225,000 or less, in other cases
If you occupied the premises during construction, you are not entitled to a rebate with respect to expenses incurred more than two years after the day on which you or one of your relations first occupied the premises after the work had begun.
The rebate application deadline depends on your situation. You must file your application no later than two years after the earliest of the following dates:
- the date on which construction was substantially (90% or more) completed
- the date on which ownership of the property was transferred to another person (ownership must have been transferred before the property was occupied)
- two years after the date on which you or one of your relations began using the premises as a primary place of residence after construction had begun
Under certain exceptional circumstances, your application may be accepted after the filing deadline. However, a letter explaining why the application was not filed by the deadline must be enclosed with the application.
Only one rebate application may be submitted for each residential complex. To apply for a rebate, complete form FP-2190.P-V, GST-QST New Housing Rebate Application: Owner of a New or Substantially Modified Home, and send it to Revenu Québec.
For more information, consult the brochure entitled The QST and the GST/HST: How They Apply to Residential Complexes (construction or renovation) (IN-261-V).
The rebate corresponds to approximately 36% of the GST paid, but cannot exceed $6,300. The rebate is:
- progressively reduced where the purchase price or fair market value of the new or substantially renovated housing and the land is greater than $350,000, but less than $450,000
- zero where the purchase price or fair market value is $450,000 or more
If you are an individual and you built the housing yourself, the amount of the rebate varies according to the date on which the written construction contract was entered into or the date on which the building permit was issued. For the maximum rebate amounts, refer to the version of form FP-2190.P-V that corresponds to your situation.