Owners of residential complexes
The rental of a residential complex or of a residential unit in such a complex is also exempt.
However, GST and QST do apply to the sale of:
- new residential complexes
- substantially renovated residential complexes
- construction materials
- construction services
Under certain conditions, you may be entitled to a rebate (partial refund) of the taxes you paid on such property or services in cases involving new residential property or substantially renovated residential property.