A new home is taxable, unlike a resale between private individuals: the GST (5 %) and the QST (9,975 %) both apply on the price before taxes.
Three programs can reimburse part of them. But two of the three were calibrated based on past prices: of the 94 new projects with published prices that we track in Quebec, 12 % still have at least one unit under 300 000 $, the threshold beyond which the QST rebate drops to zero — as of 25 août 2026. To put it plainly: the first of these three programs is today practically irrelevant, the second only applies in a fraction of cases, and the third — by far the most generous — is reserved for first-time buyers.
This page explains the mechanics, then compares them against this inventory: where the thresholds still hold, and where they have fallen short.
Calculate the taxes and rebates for a specific price →
The three rebates
1. QST — new housing (Revenu Québec): the outdated program
Reimburses 50 % of the QST, capped at 9 975 $. This is the narrowest window of the three: the amount starts declining at 200 000 $ and becomes zero at 300 000 $. Open to all eligible buyers — Quebec does not distinguish first-time buyers.
This is the program the market has most widely outgrown: 12 % of projects still have a unit under the extinction threshold, and 0 % have a unit qualifying for the full rebate amount.
2. GST — new housing (standard program, CRA): the partially outdated program
Reimburses 36 % of the GST, capped at 6 300 $. The full amount holds up to 350 000 $, then phases out linearly to 450 000 $, where it becomes zero. This is the path for buyers who are not first-time buyers — those buyers fall under the C-4 program, which is more advantageous, and the two cannot be combined.
In our inventory: 46 % of projects still have a unit under the extinction threshold, and 21 % have a unit qualifying for the full rebate amount.
3. GST — first-time buyer (Bill C-4, federal): the new program, reserved for some buyers
Reimburses the full GST up to 1 000 000 $ — a maximum of 50 000 $ — then phases out to zero at 1 500 000 $. It only applies to purchase agreements signed on or after 20 mars 2025, for a home completed within the timeframe set out by the legislation.
In our inventory, 96 % of published projects have at least one unit under its full rebate ceiling.
The three-program table
La TPS est de 5 % et la TVQ de 9,975 %. Trois programmes de remboursement s'y appliquent, chacun avec ses propres seuils :
| Programme | Taxe visée | Qui | Taux du remboursement | Maximum | Réduction linéaire | Nul à partir de |
|---|---|---|---|---|---|---|
| Habitation neuve (Revenu Québec) | TVQ | Tous les acheteurs | 50 % de la TVQ | 9 975 $ | 200 000 $ → 300 000 $ | 300 000 $ |
| Habitation neuve — standard (ARC) | TPS | Acheteur non premier acheteur | 36 % de la TPS | 6 300 $ | 350 000 $ → 450 000 $ | 450 000 $ |
| Premier acheteur — loi C-4 (fédéral) | TPS | Premier acheteur, convention conclue à compter du 20 mars 2025 | 100 % de la TPS | 50 000 $ | 1 000 000 $ → 1 500 000 $ | 1 500 000 $ |
The three thresholds do not align — 300 000 $ for the QST, 450 000 $ for the standard GST, 1 500 000 $ for C-4 — and it is this misalignment that determines, at each price point, which rebates remain.
Actual rebates in the current market
The useful question is no longer "am I entitled to a rebate?", but "which one do I still have access to?" The QST threshold, at 300 000 $, now only concerns a small fringe of new construction; it is around 450 000 $, the standard federal rebate threshold, that the savings still realistically attainable come into play. The table below provides both columns, sector by sector, recalculated from our inventory:
Sur les 94 projets neufs à vendre au Québec dont le prix est publié (en date du 25 août 2026, le prix d'entrée étant l'unité la moins chère du projet), 12 % offrent encore une unité sous 300 000 $ (remboursement de TVQ) et 46 % sous 450 000 $ (remboursement de TPS standard). Au-dessus, seul le remboursement pour premier acheteur (loi C-4) suit encore les prix — les remboursements standards ont été pensés pour un marché que le neuf a largement dépassé.
Où le neuf passe encore sous 300 000 $ : Griffintown (dès 250 000 $), HOMA (dès 262 900 $), Pincourt (dès 271 800 $), Saint-Laurent (dès 272 900 $), Saint-Léonard (dès 275 000 $), Mercier (Montréal) (dès 282 000 $), Saint-Félix-de-Valois (dès 284 000 $), Sainte-Marie (Ville-Marie) (dès 289 900 $), et 2 autres secteurs.
| Secteur | Prix d'entrée | Sous 300 000 $ remb. TVQ | Sous 450 000 $ remb. TPS |
|---|---|---|---|
| Longueuil | dès 394 351 $ | 0 % (0/9) | 33 % (3/9) |
| Mirabel | dès 353 700 $ | 0 % (0/5) | 40 % (2/5) |
| HOMA | dès 262 900 $ | 67 % (2/3) | 100 % (3/3) |
| Rosemont | dès 329 500 $ | 0 % (0/3) | 67 % (2/3) |
| Sainte-Marthe-sur-le-Lac | dès 465 229 $ | 0 % (0/3) | 0 % (0/3) |
| Centre-Ville | dès 401 900 $ | 0 % (0/3) | 67 % (2/3) |
| Saint-Philippe | dès 565 879 $ | 0 % (0/3) | 0 % (0/3) |
| L'Île-des-Soeurs | dès 456 621 $ | 0 % (0/3) | 0 % (0/3) |
Au-dessus de ces seuils, le seul allègement qui suit les prix actuels est le remboursement pour premier acheteur (loi C-4) : 100 % de la TPS jusqu'à 1 500 000 $. C'est lui, et non les remboursements standards, qui concerne la majorité du neuf québécois.
Voir les projets neufs à vendre au Québec →
Données GuideHabitation, calculées sur l'inventaire du moment — parmi les projets dont le prix est publié. Le « prix d'entrée » est l'unité la moins chère du projet.
Two reading caveats. First, the table and the list of affordable pockets do not rank the same thing: the sectors named in "Where new construction still falls under 300 000 $" are the least expensive, ranked by entry price in ascending order, and it only takes one unit under the threshold for a sector to appear there; the table, on the other hand, retains the most active sectors — those with the most projects. A sector can therefore dominate the table without appearing among the affordable pockets, and vice versa. Second, each percentage counts projects with at least one unit under the threshold, not individual units: a project that counts as 1 may only offer a single eligible unit.
What about Montreal?
One might expect the most expensive city to be the one where thresholds fall shortest. The opposite is true.
| Projets à prix publié | Prix d'entrée le plus bas | Sous 300 000 $ remb. TVQ | Sous 450 000 $ remb. TPS | Unité d'entrée studio ou 1 chambre | |
|---|---|---|---|---|---|
| Île de Montréal | 30 | dès 250 000 $ | 23 % (7/30) | 73 % (22/30) | 83 % (25/30) |
| Reste du Québec | 64 | dès 271 800 $ | 6 % (4/64) | 33 % (21/64) | 17 % (11/64) |
Un projet est compté « sous le seuil » dès qu'une de ses unités l'est. Données GuideHabitation, projets neufs à vendre dont le prix est publié.
The Island of Montreal is the place in Quebec where rebates survive best: nearly three quarters of its projects retain a unit under 450 000 $, compared to one third elsewhere. The reason is not that Montreal is affordable — its lowest entry price is in the same range as the rest of the province. It lies in the last column: on the island, the least expensive unit in a project is a studio or one-bedroom in more than eight out of ten cases; elsewhere, in fewer than two out of ten. Small units are being built there, and it is the small unit that still falls under the threshold.
In other words, these rebates no longer reward an affordable region: they reward a small square footage. A couple looking for three bedrooms for their family loses them almost everywhere; a single person buying a studio can still qualify right in the city.
And even there, the QST does not follow: on the island as elsewhere, the vast majority of projects are above its threshold.
Homes under $200,000 — really?
The QST rebate only reaches its full amount — 9 975 $ — below 200 000 $. The question deserves to be asked plainly: is there still new construction at that price in Quebec?
None. Of the 94 new projects with published prices that we track, not a single one lists a unit under 200 000 $. The lowest entry price in the entire inventory is 250 000 $ — well beyond the point where the full rebate had already begun to phase out.
This cap of 9 975 $ is therefore not difficult to reach: it is unreachable. It describes a new construction market that no longer exists. And since the rebate then decreases to zero at 300 000 $, what the rare still-eligible buyers actually receive is a fraction of that amount, not the amount itself.
Quebec's distinct situation
The first-time buyer rebate is the only one of the three that still keeps pace with today's prices. But it is federal, and Quebec has not put anything equivalent in place on the QST side.
In practical terms: a first-time buyer who pays more than 300 000 $ for their new condo gets back all of their GST and pays all of their QST.
The stinging detail: the QST (9,975 %) is the heavier of the two taxes, ahead of the GST (5 %). The program that has kept pace with the market therefore applies to the smaller of the two; the one that applies to the larger stops at 300 000 $. For Quebec buyers, this is exactly the wrong side of the misalignment.
What to verify before signing
Is the listed price before or after taxes, and how is the rebate handled within it? Two projects advertised at the same price can differ by tens of thousands of dollars once this question is resolved. Many builders apply the rebate directly to the price and claim it on your behalf — this is legitimate and common, but it must be written into the contract, not just promised during a visit.
A "reasonable" price does not necessarily open up a rebate. The two standard programs expire at different thresholds: a unit priced between 300 000 $ and 450 000 $ retains a federal rebate without receiving anything from Quebec.
If you are a first-time buyer, the real question is the date of your purchase agreement — C-4 only applies to those signed on or after 20 mars 2025. This has become the main tax lever for new home purchases in Quebec.
Who qualifies as a "first-time buyer"?
The term is more restrictive than it appears, as it includes your spouse. According to the CRA, you must:
- be at least 18 years old;
- be a Canadian citizen or permanent resident;
- not have lived, as a primary residence, in a home that you — or your spouse or common-law partner — owned, in Canada or abroad, during the current calendar year or the four preceding years;
- not have already claimed this rebate (only once in a lifetime).
A spouse's past ownership, including abroad, may therefore be sufficient to disqualify.
Conditions, deadlines and forms
For the two standard rebates (GST and QST), buyers must be individuals; the property must be a single dwelling or a condo; the home and land must be purchased together, from the same builder, under a single contract; and it must serve as a primary residence (yours or that of a close relative), not as a rental.
The application must be filed within two years of the end of the month in which the taxes are deemed paid. In Quebec, the application goes through Revenu Québec's publication IN-205 (which also administers the GST here); elsewhere in Canada, through the CRA's forms GST190 (purchase from a builder) or GST191 (self-build).
References
Each statement is based on a primary government source. The rates, caps, thresholds and dates shown on this page all come from a single source maintained on the system side — none are manually copied into the text.
QST and QST rebate for new housing (conditions, 2-year deadline, form IN-205) — Revenu Québec:
- Rebate for new or substantially renovated housing: https://www.revenuquebec.ca/fr/citoyens/taxes/remboursement-de-taxes/proprietaires-dune-habitation-neuve-ou-ayant-fait-lobjet-de-renovations-majeures/
- Publication IN-205: https://www.revenuquebec.ca/fr/services-en-ligne/formulaires-et-publications/details-courant/in-205/
- GST rebate for the purchase of a first home: https://www.revenuquebec.ca/fr/citoyens/taxes/remboursement-de-taxes/remboursement-tpstvq-pour-habitation-neuve-ou-renovee/remboursement-de-la-tps-pour-lachat-dune-premiere-habitation/
GST and GST rebate for new housing (forms GST190/GST191) — Canada Revenue Agency:
- GST/HST New Housing Rebate (RC4028): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4028/gst-hst-new-housing-rebate.html
GST rebate for first-time buyers (Bill C-4) — CRA and Department of Finance Canada:
- CRA, first-time home buyers rebate: https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/gst-hst-rebates/first-time-home-buyers-gst-hst-rebate.html
- CRA, "who can apply": https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/gst-hst-rebates/first-time-home-buyers-gst-hst-rebate/who-can-apply.html
- CRA, GST/HST News No. 122: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/news122/news122-excise-gst-hst-news-no-122.html
- Finance Canada, royal assent: https://www.canada.ca/en/department-finance/news/2026/03/legislation-to-make-life-more-affordable-receives-royal-assent.html
Market data — GuideHabitation, new projects for sale in Quebec with a published entry price; recalculated on an ongoing basis, each value carrying its date.
Frequently asked questions
Why do so few new projects still qualify for the QST rebate?
Because the threshold has not kept pace with prices. It expires at 300 000 $, and 12 % of new projects with published prices in Quebec still have a unit under that mark.
Does Quebec offer a QST rebate for first-time buyers?
No. The only QST rebate is the standard program, which goes to zero at 300 000 $. Above that, the QST is payable in full by everyone, including first-time buyers.
Are the GST and QST thresholds the same?
No, and this is the most common mistake. The QST rebate expires at 300 000 $, while the standard GST rebate expires at 450 000 $. A unit priced between the two retains a federal rebate without receiving anything from Quebec.
Am I entitled to a rebate if my new condo exceeds 450 000 $?
Not under the standard programs, which are both expired at that point. But if it is your first property and your purchase agreement was signed on or after 20 mars 2025, C-4 reimburses the full GST up to 1 000 000 $.
Can I combine the standard GST rebate and the first-time buyer rebate?
No, the two cannot be combined. Since the first-time buyer program is significantly more generous, it is the one that applies when you are eligible.
Where can new construction still be found under the QST threshold?
In the sectors listed above, recalculated from our current inventory. A reading note: these sectors are those whose least expensive unit falls under the threshold — not those where all units do.
How current are these figures?
As of 25 août 2026. They are recalculated from new projects for sale published on GuideHabitation with a known price, and update themselves automatically.
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The amounts and calculations on this page are provided as estimates only and do not constitute tax, legal or mortgage advice. The programs have detailed conditions not covered here, and the rules are subject to change. Always verify your situation with Revenu Québec, the Canada Revenue Agency and your notary before completing a transaction.