Personal Use of a Residential Complex
You are not required to remit the GST and the QST deemed to have been collected if you are a builder and the following conditions are met:
- You are an individual who builds or substantially renovates a residential complex.
- You (or your former spouse or former de facto spouse, or a person related to you) use the residential complex primarily (more than 50%) as a place of residence.
- The residential complex has only been used for residential purposes since the work was substantially completed.
- You have not claimed an input tax credit (ITC) or an input tax refund (ITR) respecting the acquisition, construction or substantial renovation of the residential complex.