Qualifying Residential Unit

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The following residential units qualify for a GST and QST rebate (partial refund) for new rental residential complexes:

  • a unit you own, co-own, lease or sublease;
  • a unit you possess under a sales contract; and
  • a unit located in a residential complex you lease or sublease.

In addition, all the following conditions must be met:

  • The unit is a self-contained residence.
  • You hold the unit for one of the following purposes:
    • to make an exempt lease or sublease of the unit;
    • to sell the unit and make an exempt lease of the land;
    • to live in the unit as your primary place of residence (provided you make an exempt lease of another unit in the residential complex to another person).
  • The first use of the unit is one of the following:
    • your primary place of residence, or the residence of a relation, for at least a year (or less, if, after that period, the unit is sold or leased to an individual who will occupy it as a primary place of residence);
    • the primary place of residence of a lessor or a relation of the lessor for at least one year (or less if, after that period, the unit is sold or leased to an individual who will occupy it as a primary place of residence); or
    • the primary place of residence of an individual who will occupy it continuously for at least one year (or less if, after that period, the unit is sold to an individual who will occupy it as a primary place of residence, or you, a relation, the lessor or a relation of the lessor will occupy the unit as a primary place of residence).
  • After the first use, you intend to occupy the unit or lease it to a relation, shareholder, member or partner, or an individual related to the person, and you can reasonably expect the unit to be used as the primary place of residence by the person or individual.
Note

If the residential complex contains at least 10 residential units and substantially all (90% or more) of the units are qualifying residential units, all the units are considered to be qualifying residential units.

For more information, see forms FP-524-V, New Residential Rental Property GST Rebate Applicationand VD-370.67-V, New Residential Rental Property QST Rebate.

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