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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, 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 (FMV) of the complex or addition. For more information, click Construction or Renovation of Residential Complexes.

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