buksoHome builder new housing rebate self-supply
Not tax advice. General bookkeeping information only, checked against the official sources linked below (Canada Revenue Agency, IRS, provincial governments and Justice Laws) on Oct 17, 2026. Rules change; check with your accountant before you file.
Canada
New homes are taxable for GST/HST. A builder who builds or substantially renovates housing and then rents it out instead of selling it is treated as selling it to themself (self-supply) and must account for GST/HST on fair market value of the building and land, generally when construction is substantially complete and the first unit is occupied; the new residential rental property rebate may then apply. Land held for sale is inventory. and https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4231/gst-hst-new-residential-rental-property-rebate.html
Official source: canada.ca