On May 27, 2025, the federal government announced a new GST rebate for first-time home buyers on new or substantially renovated homes (FTHB GST Rebate). The rebate is generally granted if:

• The construction or substantial renovation of the home began after March 19, 2025, and before 2031, and was substantially completed before 2036.
• The sale agreement, if applicable, was entered into after March 19, 2025, and before 2031. In this case, the construction or substantial renovation of the home must begin before 2031 and be substantially completed before 2036.
• Ownership or possession of the home, as applicable, is transferred before 2036.

Generally, to be considered a “first-time home buyer” for the FTHB GST Rebate at the time ownership of the property is transferred, you must:

• be 18 or over;
• be a Canadian citizen or permanent resident of Canada;
• not have lived in a home, in or outside Canada, that you, your spouse or your common law partner owned or jointly owned as your primary place of residence in the calendar year or in the preceding four calendar years.

You may be eligible to claim the FTHB GST Rebate if you are in one of the following situations:

• You buy a new or substantially renovated house from a builder, including a house on leased land (if the lease is for at least 20 years and gives you the option to buy the land).
• You build or hire someone else to build a house on land you own or lease, or you substantially renovate or hire someone else to substantially renovate such a house.
• You buy shares in a cooperative housing corporation (co-op).

You must use the home as your primary place of residence. It can be a detached, semi-detached or row house, a duplex, a mobile home, a condominium unit, or a bed and breakfast establishment or similar establishment used as your primary place of residence.

Together with the existing GST/HST new housing rebate (where that rebate is applicable), the FTHB GST Rebate allows you to recover up to 100% of the GST paid if the purchase price or fair market value (FMV) of the home, as applicable, is equal to or less than:

• $1,050,000, for a share in a housing co-op or a house on leased land;
• $1,000,000, in all other cases.

No FTHB GST Rebate is available for new homes with a purchase price or FMV exceeding:

• $1,575,000, for a share in a housing co-op or a house on leased land;
• $1,500,000, in all other cases.

The FTHB GST Rebate is gradually reduced in a linear manner for new homes with a purchase price or FMV between $1,050,000 and $1,575,000 or between $1,000,000 and $1,500,000, as applicable.

To apply for the FTHB GST Rebate, complete form FP-2190.APH-V, First-Time Home Buyers' GST Rebate Application: New or Substantially Renovated Home. Send the form and requested supporting documents using Revenu Québec's online services or mail them to the address on the form. However, if the builder paid or credited you with the amount of the GST rebate, the builder must file the rebate application.

Note that the Québec government will not be harmonizing the QST system with the GST/HST system for this temporary GST/HST relief measure.

For more information, see the GST/HST new housing rebate page of the Government of Canada website.