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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.

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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.

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The enhanced rebate requires the building to meet specific purpose-built rental conditions, generally at least four units or a set percentage of qualifying residential units, and a minimum long-term rental commitment. Confirm eligibility before assuming the enhanced rate applies.

Net Self-Supply Cost

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Net GST/HST Cost After Rebate

$0

Total Self-Supply GST/HST

$0

Total Rebate Recovered

$0

Self-Supply GST/HST vs. Rebate Recovered

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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.

Buying instead of building new rental housing?