As a first-time home buyer, you may be entitled to a GST rebate of up to $50,000 when:

• You purchase or build a new home.
• You make substantial renovations to a residential complex.
• You purchase a share in a cooperative housing corporation.

Eligible housing for the GST rebate

The following types of housing are eligible for the GST rebate:

• a home with no more than two residential units, such as a detached or semi-detached house, duplex, rowhouse or mobile home;
• housing with rooms rented for short-term accommodation to the public (for example, a bed and breakfast establishment), which you use more than 50% as a place of residence;
• a unit in co-ownership (condominium).

The rebate also applies to the purchase of a share of the capital stock of a cooperative housing corporation that entitles you to own a residential unit in a residential complex.

Eligibility requirements

To be entitled to the rebate, you must meet all the following conditions:

• You were a first-time home buyer on one of the following dates:
  • the date that ownership of the home was transferred, if you purchased the home from a builder;
  • the date you took possession of the home, if you purchased a home on leased land;
  • the date that ownership of the share of the capital stock of the cooperative housing corporation was transferred, if you purchased the home through a cooperative housing corporation;
  • the earlier of the following dates, if you built or substantially renovated the home: the date the home was first occupied or the date the work was substantially completed.
• The sale agreement (if applicable) was entered into after March 19, 2025, and before 2031 (in this case, the construction or substantial renovations must have begun before 2031 and be substantially completed before 2036).
• You purchased the home for use as your primary place of residence.
• You are the first person to occupy the home and you use it as your primary place of residence. (Note that this condition is not met if another person becomes the owner of the residential complex through an exempt supply you made before occupying the home as a place of residence or lodging).
• The construction or substantial renovation began after March 19, 2025, and before January 1, 2031, and was substantially completed before January 1, 2036.
• Neither you nor your spouse or de facto spouse have applied for a first-time home buyers' GST rebate in the past.
• For a residential complex, ownership or possession was transferred to you before January 1, 2036. For a share of the capital stock of a cooperative housing corporation, ownership was transferred to you before January 1, 2036.
• The fair market value (FMV) of the home and the land or the purchase price (excluding taxes) is less than $1,500,000.
• For a home located on land leased from the builder, the FMV of the home and the land is less than $1,575,000. For a share of the capital stock of a housing cooperative corporation, the purchase price is less than $1,575,000.

Maximum GST rebate

The first-time home buyers' GST rebate is calculated based on the FMV or the purchase price of a residential complex, or the purchase price of a share of the capital stock of a cooperative housing corporation. The maximum GST rebate (which includes the GST and QST Rebate for Owners of New or Substantially Renovated Housing, if the FMV of the residential complex or the purchase price is under $450,000) is 100% of the GST paid, up to $50,000.

However, the GST rebate rate decreases when the FMV or purchase price is over $1,000,000 ($1,050,000 for a share of the capital stock of a cooperative housing corporation or a home located on land leased from the builder). The rate is zero if the FMV or purchase price is $1,500,000 or more ($1,575,000 or more for the purchase of a share of the capital stock of a housing cooperative or a home located on land leased from a builder).

GST rebate application deadline

You can only file one application per residential complex.

You must file the application no later than two years after the day you became the owner or took possession of the single-unit residential complex or condominium.

For construction work or substantial renovations, you must file the application at least two years after the earlier of the following dates:

• the date the construction or substantial renovation was 90% completed;
• the date that is two years after the day you occupied the home for the first time after the start of construction or substantial renovation.

Form to file

To claim the rebate, use form FP-2190.APH-V, First-Time Home Buyers' GST Rebate Application: New or Substantially Renovated Home. Send the form to:

• the builder; or
• Revenu Québec, using the online services in My Account for individuals, or by mail, to the address given in the form.

If you co-own a residential complex or a share of the capital stock of a cooperative housing corporation with one or more other individuals, only one of you can apply for a first-time home buyers' rebate, provided you qualify as a first-time home buyer.

For more information, see The QST and the GST/HST: How They Apply to Residential Complexes – Construction or Renovation (IN-261-V), and QST and GST Rebates: New or Substantially Renovated Housing, New or Substantially Renovated Residential Rental Property (IN-205-V). You can also refer to First-Time Home Buyers' (FTHB) GST/HST Rebate at Canada.ca.