GST and QST Rebate for Owners of New or Substantially Renovated Housing

The GST and QST apply to the sale of:

The sale of a residential complex that is not new is tax-exempt.
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Under certain conditions, you may be entitled to a rebate (partial refund) of the GST and QST you paid in the following situations:

You purchased a new or substantially renovated residential unit (and the land on which it is located) from a builder

To be eligible for a GST and QST rebate for the purchase of a new or substantially renovated residential unit (and the land on which it is located) from a builder, 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 purchased the unit and the land at the same time, from the same builder, under a single sales contract.
  • You paid GST and QST on the purchase.
  • The construction or renovation work was at least 90% completed when ownership of the unit was transferred to you.
  • When the work was completed, you or a relation was the first occupant of the unit.
  • The unit is your primary place of residence (or that of a relation).
  • The purchase price of the unit and the land was under $450,000 for GST purposes and under $300,000 for QST purposes.
You built a residential unit or hired someone to do so.

To be entitled to a rebate (partial refund) of the GST and QST when you build a residential unit or hire someone to build one, all the following conditions must be met:

You substantially renovated your residential unit or hired someone to do so.

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:


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.

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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.


You can use our online estimator to determine the fair market value of residential rental property or housing and to estimate your tax rebates.

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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 the applicable form:

  • GST-QST New Housing Rebate Application for a New Home Purchased from a Builder (FP-2190.AC-V);
  • GST-QST New Housing Rebate Application: Owner of a New or Substantially Modified Home (FP-2190.P-V).
  • You or the builder can file the rebate application with Revenu Québec. If the builder does so, they must pay or credit the rebate directly to you.
  • A single rebate application can be submitted for a single residential complex.
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For more information, see document IN-205-V, QST and GST Rebates: New or Substantially Renovated Housing, New or Substantially Renovated Residential Rental Property.

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