Lessees of residential complexes and units

Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

You do not have to pay GST or QST on your rent in either of the following situations:

  • your occupation of the residential complex or unit is continuous for a period of at least one month
  • the cost of the residential unit does not exceed $20 for each day of occupation

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