You Substantially Renovated Your Residential Unit or Hired Someone to Do So
- You are an individual.
- The unit is a single-unit residential complex or a residential unit held in co-ownership.
- You paid the GST and QST on the renovation work done on the residential complex.
- You or a relation was the first occupant of the unit after renovations began.
- The unit is your primary place of residence (or that of a relation).
- The fair market value (FMV) of the unit and the land is under $450,000 for GST purposes and under $300,000 for QST purposes when the renovation is 90% completed.
If you lived in the unit during the renovations, the expenses incurred more than two years after the day on which you or a relation first occupied the unit after renovations began do not give entitlement to the rebate.
For examples of renovation work considered to be substantial, refer to technical interpretation bulletin B-092, Substantial Renovations and the GST/HST New Housing Rebate, which is available on the Government of Canada website.
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 substantially renovated 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.
Your application must be filed no later than two years after the earliest of the following dates:
- the date that the renovation work was 90% completed;
- the date that is two years after the date that you (or a relation) first occupied the unit after the renovation work began;
- the date that ownership was transferred to a third party (ownership must be transferred before the unit is occupied).
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.
Only one rebate application can be filed for all the renovation work related to a single residential complex.
You can use our online estimator to determine the FMV of residential rental property or housing and to estimate your tax rebates.
- use the online service in My Account for individuals for submitting consumption tax rebate applications; or
- send your application by mail.