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Improvement to the QST New Housing Rebate

In the March 30, 2010, Budget Speech, the Québec Minister of Finance announced changes to the QST new housing rebate.

The rate of this rebate will increase from 36% to 50% and the threshold value of new housing at which no rebate is granted will be raised from $225,000 to $300,000. Consequently, the maximum rebate obtainable will be $8,772. These new values will also apply to determining the rebate to which an individual is entitled for new housing which he or she substantially renovates or has renovated.

Under the new housing measures as they apply to an individual who purchases new housing located on leased land or purchases a share of the capital stock of a cooperative housing corporation, there will be an increase in the amount above which the rebate is gradually reduced and the amount at which no rebate is granted ($225,750 and $253,969). These amounts will be raised to $227,850 and $341,775 respectively, and the 2.47% rate applicable in this regard will rise to 3.85%.

An individual will be entitled to the improved rebate if (as applicable):

  • he or she purchases new housing pursuant to a written agreement concluded after December 31, 2010, according to which the ownership and possession of the housing are transferred to the individual after this date
  • he or she receives the supply relating to the construction of new housing pursuant to a written agreement entered into after December 31, 2010
  • he or she takes possession of new housing located on leased land after December 31, 2010
  • the cooperative housing corporation that supplies him or her with a share of its capital stock paid the QST at the 8.5% rate for the residential complex that is the object of the supply of the share

For more details, see page A.112 of the Additional Information on the Budgetary Measures published by the Ministère des Finances.

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