Subsidized Residential Complexes

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The formula used to calculate the GST and the QST deemed to be payable further to the application of the self-supply rules for a subsidized residential complex is different from the formula used in the case of other residential complexes.

The amount to be remitted corresponds to the greater of the following amounts:

  • the tax calculated on the fair market value (FMV)
  • the total tax paid on the purchase of and improvements to the residential complex

This formula is used if you received or expect to receive a subsidy for the residential complex, and you lease at least 10% of the residential units in the complex to

  • youths
  • seniors
  • students
  • persons with a disability
  • persons in distress or in need of assistance
  • persons whose eligibility for occupancy of the residential units or for reduced lease payments is based on their means or income
  • persons who pay no rent for the residential unit or who pay less than what should be paid for a similar residential unit

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