Purchase, Sale, Rental or Renovation of a House

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End of note

Specific tax obligations apply when you buy, sell, rent or renovate a house. You may also be entitled to certain tax benefits.

Click Consumption Tax Rebates to learn more about how the GST and QST apply when you:

  • rent out a residential building;
  • buy or sell a new residential building; or
  • make major renovations to a residential building.

Special duties

If you purchased an immovable or received one through a transfer and either of the following cases apply, you must file a notice of disclosure with the municipality where the immovable is located:

  • the deed evidencing the transfer of the immovable will not be registered in the land register by the 90th day after the date of the transfer;
  • one or more of the conditions for exemption from paying transfer duties ceases to be met within 24 months following the date of the transfer.

If you do not file the notice of disclosure, you may have to pay special duties. Click Transfer of an Immovable (Special Duties) to learn more.

Tax Credits

See the Tax Credits section for information about the tax credits in respect of a home you may be entitled to.

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