Residential Self-Supply GST/HST LawBot

In some situations, the law treats a person as if they sold a residential property to themselves. The so-called "Self-Supply" rules may apply when a builder leases or moves into their property. They rules also may apply if a person changes the use of their property.

 

If the Self-Supply rules apply to you, you have report the self-supply to the Canada Revenue Agency and account for GST/HST even if you did not actually sell anything.  

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A number of Self-Supply rules are designed to "level the field" between persons who purchase a new residential property and pay GST/HST on purchase and builders who construct the property without having to purchase it and pay GST/HST. Therefore, the Self-Supply trigger GST/HST liability for builders where there was no actual sale.

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Our Canadian tax lawyers developed this interactive Self-Supply GST/HST Robot to provide guidance to you, your real estate lawyer, and your tax advisor. 

 

Do not rely on this information as legal/tax advice. Consult a licensed tax professional for formal GST/HST advice.