QST and GST/HST Rebates: New or Substantially Renovated Housing, New or Substantially Renovated Residential Rental Property
Changes have been made to the QST system since this document was published. The text is in the process of being updated to reflect these changes.
This brochure sets out the principal conditions that must be met in order to claim a rebate of the taxes paid on the purchase, construction or renovation of certain residential units. It also provides information on the deadline for filing rebate applications, and lists the forms that are to be completed.