QST and GST Rebates: New or Substantially Renovated Housing, New or Substantially Renovated Residential Rental Property

This document sets out the main requirements you must meet in order to obtain a rebate of the taxes paid on the purchase, construction or renovation of certain types of property. It also contains information on the forms to file and the various application deadlines.


Effective April 19, 2021, a GST-QST rebate can be claimed by all individuals who co-own a new home that is used as the primary place of residence of one of the purchasers or of a person related to one of the purchasers.

This measure applies to substantial renovations and constructions substantially completed after that date.


Our downloadable documents may not comply with Web accessibility standards. If you are having problems using them, please contact us.

End of note

2019-03 version

One mission. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter