New Residential Rental Property QST Rebate
VD-370.67-V
This form is for use by any person (hereinafter the “claimant”) that is claiming a Québec sales tax (QST) rebate for the purchase of a new residential rental complex. It is also for use by any person that is selling all or part of a residential complex and leasing the land on which it is located.
If the residential complex has three or more units, you can use the Worksheet for Multiple Units below. If you use the worksheet, you do not have to complete Part 8 of form VD-370.67-V or Part 4 of form FP-525-V, New Residential Rental Property GST Rebate Application Supplement – Multiple Units.
If the claimant is a cooperative housing corporation, or a lessor of land for residential purposes or of a site in a residential trailer park, you must complete form VD-370.89-V, New Residential Rental Property QST Rebate.