Excise Tax Act — E-15 191
omplex where (a) the builder is an individual; (b) at any time after the construction or renovation of the complex or addition is substantially completed, the complex is used primarily as a place of residence for the individual, an individual related to the individual or a former spouse or common-law partner of the individual; (c) the complex is not used primarily for any other purpose between the time the construction or renovation is substantially completed and that time; and (d) the individual has not claimed an input tax credit in respect of the acquisition of or an improvement to the complex. Exception for student residence (6) Subsections (1) to (4) do not apply to a builder of a residential complex or an addition to a residential complex where (a) the builder is a university, public college or school authority; and (b) the construction or renovation of the complex or addition is carried out, or the complex is acquired, primarily for the purpose of providing a place of residence for students attending the university or college or a school of the school authority. Exception for communal organizations (6.1) Subsections (1) to (4) do not apply to a builder of a residential complex or an addition to a residential complex where (a) the builder is a community, society or body of individuals to which section 143 of the Income Tax Act applies; and (b) the construction or substantial renovation of the complex or addition is carried out exclusively for the purpose of providing a place of residence for members of the community, society or body. Remote work site (7) For the purposes of this Part, where (a) the builder of a residential complex or an addition to a residential complex is a registrant, (b) the construction or substantial renovation of the complex or addition is carried out, or the complex is acquired, for the purpose of providing a place of residence or lodging for an individual at a location (i) at which the individual is required to be in the performance of the individual’s duties as (A) an employee of the registrant, (B) a contractor, or an employee of the contractor, engaged by the registrant to render services to the registrant at that location, or (C) a subcontractor, or an employee of the subcontractor, engaged by a contractor referred to in clause (B) to render services at that location that are acquired by the contractor for the purpose of supplying services to the registrant, and (ii) at which, because of its remoteness from any established community, the individual could not reasonably be expected to establish and maintain a self-contained domestic establishment, and (c) the registrant makes, under this subsection, an election in prescribed form containing prescribed information in respect of the complex or addition, until the complex is supplied by way of sale, or is supplied by way of lease, licence or similar arrangement primarily to persons who are not employees, contractors or subcontractors referred to in subparagraph (b)(i) who are acquiring the complex or residential units therein in the circumstances described in that subparagraph or individuals who are related to such employees, contractors or subcontractors, the supply of the complex or a residential unit in the complex as a place of residence or lodging is deemed not be a supply and any occupation of the complex or unit as a place of residence or lodging is deemed not to be occupation as a place of residence or lodging. (8) [Repealed, 1993, c. 27, s. 56] Substantial completion (9) For the purposes of this section, subsection 256.2(3.1) and the Real Property (GST/HST) Regulations , the construction or substantial renovation of a multiple unit residential complex or a condominium complex, or the construction of an addition to a multiple unit residential complex, shall be deemed to be substantially completed not later than the day all or substantially all of the residential units in the complex or addition are occupied after the construction or subst