QST rebate for a Canadian not resident in Québec
If you reside in Canada, you may be entitled to a rebate of the Québec sales tax (QST) in respect of corporeal movable property (including a mobile home or a floating home) or a road vehicle purchased in Québec that you take or ship to another province or to the Northwest Territories, Yukon or Nunavut.
A rebate of the QST is granted for corporeal movable property other than a road vehicle under the following conditions:
- The property is not a product subject to excise tax, such as beer, spirits, wine, tobacco, cigarettes, gas, diesel fuel or other motive fuel, unless such fuel is being transported in a vehicle designed for transporting gasoline, diesel fuel or other motive fuel in bulk and is for use otherwise than in the vehicle in which or with which it is being transported.
- The QST was paid by you.
- The property is purchased for consumption, use or supply exclusively (generally at least 90%) outside Québec.
- The property is taken or shipped to another province or to a territory within 30 days following the date it was delivered to you (the 30-day limit does not include any period of time during which the property was stored).
- A sales tax of the same nature as the QST was paid (if applicable) in the other province or territory.
- You live in the province or territory to which the property was taken or transported.
- The total amount of the rebate you are claiming is not less than $25.
- Each receipt shows an amount of QST not less than $5.
How to claim your rebate
To claim your rebate, you must complete form VD-352-V, Application for a Rebate of the QST Paid on Corporeal Movable Property That Is Taken or Shipped Outside Québec to Another Location in Canada by a Person Resident in Canada, and include the required documents.
Please note that you must file your application within one year after the day you took or shipped the property to another province or to a territory.
You can file only one application per calendar quarter.
A rebate of the QST is granted for a road vehicle, under the following conditions:
- The vehicle was purchased for use exclusively outside Québec.
- The vehicle was taken or shipped to another province or to a territory within 30 days following the date the vehicle was delivered to you.
- You paid the tax in respect of the vehicle (if applicable) in the province or the territory to which it was transferred.
How to claim your rebate
To claim your rebate, you must complete form VD-60.R-V, Application for a QST Rebate for a Road Vehicle, and include the required documents.
Please note that you must file your application within one year after the day you took or shipped the vehicle to another province or to a territory.