Subsidized housing

In some special instances, builders have to pay GST/HST on the
fair market value of a residential property they have constructed or substantially renovated.

There are special self-supply rules for government-funded residential buildings designed to be occupied by individuals having special needs or limited financial resources. In these cases, the builder has to calculate and remit GST/HST based on the greater of the following amounts:

• GST or HST on the fair market value of the building; and
• the tax paid on the acquisition of the land, on the construction of the building, and on any improvement to the property.

Forms and publications

• GST/HST New Housing Rebate guide (RC4028)
• GST/HST New Residential Rental Property Rebate guide (RC4231)
• Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder
• Form GST524, GST/HST New Residential Rental Property Rebate Application
• B-092 Substantial Renovations and the GST/HST New Housing Rebate
• GST/HST Memoranda Series, 19-0 Special Sectors: Real Property