{"id":8167,"date":"2025-10-09T15:44:37","date_gmt":"2025-10-09T19:44:37","guid":{"rendered":"https:\/\/www.paulrioux.ca\/guide\/futurs-proprietaires-remboursements-de-la-taxe-sur-les-produits-et-services-tps-et-de-la-taxe-de-vente-du-quebec-tvq\/"},"modified":"2025-10-15T15:48:06","modified_gmt":"2025-10-15T19:48:06","slug":"futurs-proprietaires-remboursements-de-la-taxe-sur-les-produits-et-services-tps-et-de-la-taxe-de-vente-du-quebec-tvq","status":"publish","type":"page","link":"https:\/\/www.paulrioux.ca\/en\/guide\/futurs-proprietaires-remboursements-de-la-taxe-sur-les-produits-et-services-tps-et-de-la-taxe-de-vente-du-quebec-tvq\/","title":{"rendered":"Goods and Services Tax (GST) and the Quebec Sales Tax (QST) refunds"},"content":{"rendered":"<div class=\"wpb-content-wrapper\">[vc_row][vc_column][vc_column_text css=&#8221;.vc_custom_1760555667671{margin-bottom: 0px !important;}&#8221;]\n<h2 class=\"blog-single-title\"><a href=\"\/en\/fiscal-and-financial-planning-guide\/\">Fiscal and Financial Planning Guide 2024-2025<\/a><\/h2>\n<h3>Future owners &gt; Goods and Services Tax (GST) and the Quebec Sales Tax (QST) refunds<\/h3>\n<p><strong>First-time buyers of new homes<\/strong><\/p>\n<p>On May 27, 2025, the Minister of Finance, the Honorable Fran\u00e7ois-Philippe Champagne, announced that the federal government is eliminating the 5% GST for buyers of a new first home valued at less than $1 million, representing a maximum saving of $50,000 ($5% x $1,000,000).<\/p>\n<p>For homes valued between $1 million and $1.5 million, buyers will be entitled to a rebate that will gradually decrease to $0 when the value of the home reaches $1.5 million.<\/p>\n<p>This measure is intended to reduce the cost of buying a first home and stimulate new home construction. It is one of a series of recent measures to facilitate first-time home purchases, such as the introduction of the TFSA and the increase in the Home Buyers&#8217; Plan (HBP) limit to $60,000.<\/p>\n<p>The following table illustrates this new measure.[\/vc_column_text][vc_single_image image=&#8221;8170&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; css=&#8221;&#8221;][vc_column_text css=&#8221;.vc_custom_1760556361016{margin-bottom: 0px !important;}&#8221;]<strong>Eligible individuals<\/strong><\/p>\n<p>To be eligible for the new program, an individual must generally:<\/p>\n<ul>\n<li>Be at least 18 years of age;<\/li>\n<li>Be a Canadian citizen or permanent resident of Canada;<\/li>\n<li>Not have lived in a home <strong>in Canada<\/strong> or abroad that they or their spouse owned <strong>in the previous year or in any of the previous four calendar years<\/strong>.<\/li>\n<\/ul>\n<p><strong>Eligible dwellings<\/strong><\/p>\n<p>The following conditions must generally be met:<\/p>\n<ul>\n<li>The buyer intends to make this dwelling his or her primary residence;<\/li>\n<li>In the case of a purchase, the contract is signed between May 27, 2025 and December 31<sup>st<\/sup>, 2030 and construction begins before 2031 and is completed before 2036;<\/li>\n<li>In the case of a home built by the owner, construction began between May 27, 2025 and December 31<sup>st<\/sup>, 2030 and is substantially completed before 2036.<\/li>\n<\/ul>\n<p><strong>Quebec (QST)<\/strong><\/p>\n<p>The Quebec government has not announced any changes to the provincial sales tax (QST) rebate program for the purchase of new homes.<\/p>\n<p>Under current rules, buyers of new homes valued at $200,000 or less are entitled to a 50% QST rebate. The maximum rebate of $9,975 ($200,000 x 9.9975% x 50%) is gradually reduced for homes valued between $200,000 and $300,000.<\/p>\n<p>The following table illustrates the amount of GST-QST for first-time buyers of a new home considering the effect of the new federal measure.[\/vc_column_text][vc_single_image image=&#8221;8171&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; css=&#8221;&#8221;][vc_column_text css=&#8221;.vc_custom_1760556597271{margin-bottom: 0px !important;}&#8221;]As shown in the table, the amount of taxes amounts to $99,750 for a house valued at $1 million and $224,625 for a house valued at $1.5 million, or approximately $125,000, i.e., 25% of the additional value of $500,000. This is due to the gradual reduction in the GST rebate in this bracket.<\/p>\n<p><strong>Buyers of a new home that is not their first home<\/strong><\/p>\n<p>Buyers of a new home that is not their first home are entitled to the following refunds:[\/vc_column_text][vc_single_image image=&#8221;8172&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; css=&#8221;&#8221;][vc_column_text css=&#8221;.vc_custom_1760557553031{margin-bottom: 0px !important;}&#8221;]GST and QST rebates are reduced as follows when the value of the home exceeds $350,000 for GST purposes and $200,000 for QST purposes.<\/p>\n[\/vc_column_text][vc_single_image image=&#8221;8173&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; css=&#8221;&#8221;][vc_column_text css=&#8221;.vc_custom_1760557573366{margin-bottom: 0px !important;}&#8221;]The following table shows the combined GST-QST amount for a buyer of a new home that is not their first home, based on the value of the property:[\/vc_column_text][vc_single_image image=&#8221;8174&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; css=&#8221;&#8221;][vc_column_text css=&#8221;.vc_custom_1760557589318{margin-bottom: 0px !important;}&#8221;]Following the increase in house prices, the following graph shows that the number of requests for refunds is trending downward, given that refunds are reduced starting at a value of $450,000 at the federal level and $300,000 in Quebec.<\/p>\n<p>We note indeed that the annual number of QST refund claims has fallen from over 25,000 in 2010 to less than 2,500 in 2024.[\/vc_column_text][vc_single_image image=&#8221;8145&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; css=&#8221;&#8221;][vc_column_text css=&#8221;.vc_custom_1760557657976{margin-bottom: 0px !important;}&#8221;]<strong>Eligible dwellings<\/strong><\/p>\n<p>The property must be purchased to serve as the primary residence of one of the buyers or one of their relatives.<\/p>\n<p>For example:<\/p>\n<ul>\n<li>Child, grandchild;<\/li>\n<li>Father, mother, grandfather, grandmother;<\/li>\n<li>Brothers, sisters.<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><strong>Property value<\/strong><\/p>\n<p>For the purposes of calculating the GST or QST rebate, the value of the property takes into account the following items, where applicable:<\/p>\n<ul>\n<li>Built-in appliances<\/li>\n<li>In-ground swimming pools<\/li>\n<li>Attached garages<\/li>\n<li>Landscaping<\/li>\n<\/ul>\n<p>It should be noted that a GST\/QST refund may be requested for a duplex in which the buyer resides, but the total value of the duplex must be taken into account for calculation purposes, which generally reduces the potential refund to zero.<\/p>\n<p><strong>Refund requests<\/strong><\/p>\n<p><strong>Property purchased from a builder <\/strong><\/p>\n<ul>\n<li>Request by the manufacturer<\/li>\n<\/ul>\n<p>It is usually the manufacturer who makes the request and reduces the purchase price accordingly. In this case, the manufacturer completes form FP-2190.AC and has it signed by the buyer.<\/p>\n<p><a href=\"https:\/\/www.revenuquebec.ca\/fr\/services-en-ligne\/formulaires-et-publications\/details-courant\/fp-2190-ac\/\">https:\/\/www.revenuquebec.ca\/fr\/services-en-ligne\/formulaires-et-publications\/details-courant\/fp-2190-ac\/<\/a><\/p>\n<ul>\n<li>Request by the buyer<\/li>\n<\/ul>\n<p>Form FP-2190.P must be submitted to Revenu Qu\u00e9bec within two years of the transfer of ownership.<\/p>\n<p><a href=\"https:\/\/www.revenuquebec.ca\/fr\/services-en-ligne\/formulaires-et-publications\/details-courant\/fp-2190-p\/\">https:\/\/www.revenuquebec.ca\/fr\/services-en-ligne\/formulaires-et-publications\/details-courant\/fp-2190-p\/<\/a><\/p>\n<p><strong>\u00a0<\/strong><strong>Property built by the individual themselves<\/strong><\/p>\n<p>Form FP-2190.P must be filed with Revenu Qu\u00e9bec within a period following the day on which the owner begins to occupy the property.<\/p>\n<p><a href=\"https:\/\/www.revenuquebec.ca\/fr\/services-en-ligne\/formulaires-et-publications\/details-courant\/fp-2190-p\/\">https:\/\/www.revenuquebec.ca\/fr\/services-en-ligne\/formulaires-et-publications\/details-courant\/fp-2190-p\/<\/a>[\/vc_column_text][mk_button dimension=&#8221;two&#8221; corner_style=&#8221;rounded&#8221; size=&#8221;large&#8221; icon=&#8221;mk-icon-arrow-left&#8221; url=&#8221;\/guide-de-planification-fiscale-et-financiere\/&#8221;]Retour[\/mk_button][\/vc_column][\/vc_row]\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text css=&#8221;.vc_custom_1760555667671{margin-bottom: 0px !important;}&#8221;] Fiscal and Financial Planning Guide 2024-2025 Future owners &gt; Goods and Services Tax (GST) and the Quebec Sales Tax (QST) refunds First-time buyers of new homes On May 27, 2025, the Minister of Finance, the Honorable Fran\u00e7ois-Philippe Champagne, announced that the federal government is eliminating the 5% GST for buyers of [&hellip;]<\/p>\n","protected":false},"author":124,"featured_media":0,"parent":7402,"menu_order":47,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-8167","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Goods and Services Tax (GST) and the Quebec Sales Tax (QST) refunds | Paul Rioux CA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.paulrioux.ca\/en\/guide\/futurs-proprietaires-remboursements-de-la-taxe-sur-les-produits-et-services-tps-et-de-la-taxe-de-vente-du-quebec-tvq\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Goods and Services Tax (GST) and the Quebec Sales Tax (QST) refunds | Paul Rioux CA\" \/>\n<meta property=\"og:description\" content=\"[vc_row][vc_column][vc_column_text css=&#8221;.vc_custom_1760555667671{margin-bottom: 0px !important;}&#8221;] Fiscal and Financial Planning Guide 2024-2025 Future owners &gt; Goods and Services Tax (GST) and the Quebec Sales Tax (QST) refunds First-time buyers of new homes On May 27, 2025, the Minister of Finance, the Honorable Fran\u00e7ois-Philippe Champagne, announced that the federal government is eliminating the 5% GST for buyers of [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.paulrioux.ca\/en\/guide\/futurs-proprietaires-remboursements-de-la-taxe-sur-les-produits-et-services-tps-et-de-la-taxe-de-vente-du-quebec-tvq\/\" \/>\n<meta property=\"og:site_name\" content=\"Paul Rioux CA\" \/>\n<meta property=\"article:modified_time\" content=\"2025-10-15T19:48:06+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.paulrioux.ca\\\/en\\\/guide\\\/futurs-proprietaires-remboursements-de-la-taxe-sur-les-produits-et-services-tps-et-de-la-taxe-de-vente-du-quebec-tvq\\\/\",\"url\":\"https:\\\/\\\/www.paulrioux.ca\\\/en\\\/guide\\\/futurs-proprietaires-remboursements-de-la-taxe-sur-les-produits-et-services-tps-et-de-la-taxe-de-vente-du-quebec-tvq\\\/\",\"name\":\"Goods and Services Tax (GST) and the Quebec Sales Tax (QST) refunds | Paul Rioux CA\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.paulrioux.ca\\\/#website\"},\"datePublished\":\"2025-10-09T19:44:37+00:00\",\"dateModified\":\"2025-10-15T19:48:06+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.paulrioux.ca\\\/en\\\/guide\\\/futurs-proprietaires-remboursements-de-la-taxe-sur-les-produits-et-services-tps-et-de-la-taxe-de-vente-du-quebec-tvq\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.paulrioux.ca\\\/en\\\/guide\\\/futurs-proprietaires-remboursements-de-la-taxe-sur-les-produits-et-services-tps-et-de-la-taxe-de-vente-du-quebec-tvq\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.paulrioux.ca\\\/en\\\/guide\\\/futurs-proprietaires-remboursements-de-la-taxe-sur-les-produits-et-services-tps-et-de-la-taxe-de-vente-du-quebec-tvq\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.paulrioux.ca\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Guide\",\"item\":\"https:\\\/\\\/www.paulrioux.ca\\\/en\\\/guide\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Goods and Services Tax (GST) and the Quebec Sales Tax (QST) refunds\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.paulrioux.ca\\\/#website\",\"url\":\"https:\\\/\\\/www.paulrioux.ca\\\/\",\"name\":\"Paul Rioux CA\",\"description\":\"Planification financi\u00e8re et fiscale\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.paulrioux.ca\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Goods and Services Tax (GST) and the Quebec Sales Tax (QST) refunds | Paul Rioux CA","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.paulrioux.ca\/en\/guide\/futurs-proprietaires-remboursements-de-la-taxe-sur-les-produits-et-services-tps-et-de-la-taxe-de-vente-du-quebec-tvq\/","og_locale":"en_US","og_type":"article","og_title":"Goods and Services Tax (GST) and the Quebec Sales Tax (QST) refunds | Paul Rioux CA","og_description":"[vc_row][vc_column][vc_column_text css=&#8221;.vc_custom_1760555667671{margin-bottom: 0px !important;}&#8221;] Fiscal and Financial Planning Guide 2024-2025 Future owners &gt; 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