You Substantially Renovated Your 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 for substantial renovation work you did (or hired someone to do) on a residential unit, all the following conditions must be met:

Note

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.

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 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.

Rebate application deadline

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).

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 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.

How to submit your rebate application

You can:

  • use the online service in My Account for individuals for submitting consumption tax rebate applications; or
  • send your application by mail.

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