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:

• 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.

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.