Election Respecting the Self-Supply of a Residential Complex

This form is for use by any builder registered for the QST that has built a single-unit residential complex or a residential unit held in co-ownership in order to sell it and that leases it for residential purposes. In such a situation, the builder is deemed to have made a self-supply of the complex or unit in question. By using this form, such a builder can elect to exclude the QST deemed collected from the builder's net tax for the period in which the self-supply was made and specify when the builder will remit (or expects to remit) the QST in respect of the supply in question.

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2015-03 version

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