New or Substantially Renovated Residential Rental Complexes – Businesses

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If your business rents residential units on a long-term basis in a new or substantially renovated residential rental complex that it owns, you may be entitled to a rebate (partial refund) of the GST and QST paid when the complex was:

  • purchased;
  • built; or
  • substantially renovated.
Important

As a builder, you may be considered to be be both the seller and the recipient of a residential complex in the following cases:

  • You build a residential complex (or hire someone to build one) and then lease all or part of it.
  • You substantially renovate a residential complex (or hire someone to do the work) and then lease all or part of it.
  • You build an addition to a multiple-unit residential complex (or hire someone to build one) and then lease a unit in it.

You may therefore be deemed to have made a self-supply, in which case you will be required to remit the taxes, which will be considered to have been calculated and collected on the fair market value (FMV).

For more information on the self-supply rules, click Construction or Renovation of Residential Complexes.

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