New or Substantially Renovated Housing
The GST and QST apply to the sale of:
- new residential complexes;
- substantially renovated (This link will open a new window) residential complexes;
- construction materials;
- construction services; and
- land, in certain cases.
Under certain conditions, you may be entitled to a rebate (partial refund) of the GST and QST you paid in the following situations:
- You purchased land and new or substantially renovated housing from a builder.
- You built housing or had it built.
- You substantially renovated housing or had substantial renovations done.
If you build or substantially renovate a residential complex or if you build an addition to a multiple-unit residential complex in order to lease all or part of it or use it as your residence, you may, as the builder (This link will open a new window), be considered to be both the seller and the recipient of the residential complex.
As such, you may be deemed to have made a self-supply and consequently have to remit taxes. If this is the case, the taxes will be deemed collected and calculated on the fair market value (This link will open a new window) (FMV) of the complex or addition. For more information, click Construction or Renovation of Residential Complexes.