Home / Financial Tools / Builder Self-Supply Calculator
Real Estate Development & Sales Tax
GST/HST Builder Self-Supply Calculator
The moment a purpose-built rental building is substantially complete and first tenanted, the builder is treated as having sold it to themselves at fair market value.
Reading This Tool
How To Use This Calculator
Enter the fair market value at substantial completion and which rebate program the project actually qualifies for.
The enhanced Purpose-Built Rental Housing rebate removes both the $6,300 per-unit cap and the $350,000 to $450,000 phase-out entirely for qualifying new rental construction, a materially better outcome than the older standard rebate most people still assume applies.
Your Inputs
Net Self-Supply Cost
-Net GST/HST Cost After Rebate
$0
Total Self-Supply GST/HST
$0
Total Rebate Recovered
$0
Self-Supply GST/HST vs. Rebate Recovered
The self-supply date is fixed by when the building is substantially completed and first made available for rent, not by contract or permit dates, and needs a fair market value appraisal at that specific point. Provincial rebate components in participating provinces may add further recovery, not modeled here.