The sale of a residential complex that is not new and has not recently undergone substantial renovation is exempt from taxes.

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
• land

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.