u/BeastFromTheWestEast

Looking to connect with anyone in Ontario who is currently planning or executing a custom self-build on land they acquired separately, specifically regarding the Enhanced New Housing Rebate (ENHR).
We’re hiring a General Contractor for a custom home build (approx. $1M build contract = $130k HST paid out of pocket). We already own the lot, but the program rules for owner-built homes under CRA Form GST191 seem tricky, and our GC’s tax interpretation sounds off.
Hoping to compare notes with anyone who has gone through this process or spoken with a CPA/CRA tax specialist on a few specific points:

1. Owner-Built Classification vs. APS: Our GC thought that signing a construction contract before March 31, 2027, qualifies us for the temporary enhanced rebate. However, my understanding is that because we own the land, CRA treats this strictly as an "Owner-Built Home" (Form GST191), meaning construction must physically break ground prior to March 31, 2027, regardless of contract signing dates. Has anyone confirmed this distinction with CRA?
2. Total FMV Cap ($1.5M vs. $1.85M): Our lot market value + $1M build cost puts our finished Fair Market Value (FMV) in a grey zone. The enhanced $130k rebate caps out at a combined FMV of $1.5M and completely phases out at $1.85M (reverting to the legacy $24k cap).
   How are you documenting completed FMV for the CRA audit? Are you relying on a professional appraisal on your occupancy date?
   If you bought a tear-down property, are you using the lot acquisition price as your base land FMV?
3. Appraisal Gaps / All-in Costs: If your total land + build cost ends up around $2M+, did you just accept taking the standard $24k legacy rebate, or did you restructure/scale down the build scope to stay under the $1.5M threshold?
   Would love to hear from anyone actively going through the GST191 filing or planning an owner-build in Ontario under these new temporary rules!

Looking to connect with anyone in Ontario who is currently planning or executing a custom self-build on land they acquired separately, specifically regarding the Enhanced New Housing Rebate (ENHR).
We’re hiring a General Contractor for a custom home build (approx. $1M build contract = $130k HST paid out of pocket). We already own the lot, but the program rules for owner-built homes under CRA Form GST191 seem tricky, and our GC’s tax interpretation sounds off.
Hoping to compare notes with anyone who has gone through this process or spoken with a CPA/CRA tax specialist on a few specific points:

1. Owner-Built Classification vs. APS: Our GC thought that signing a construction contract before March 31, 2027, qualifies us for the temporary enhanced rebate. However, my understanding is that because we own the land, CRA treats this strictly as an "Owner-Built Home" (Form GST191), meaning construction must physically break ground prior to March 31, 2027, regardless of contract signing dates. Has anyone confirmed this distinction with CRA?
2. Total FMV Cap ($1.5M vs. $1.85M): Our lot market value + $1M build cost puts our finished Fair Market Value (FMV) in a grey zone. The enhanced $130k rebate caps out at a combined FMV of $1.5M and completely phases out at $1.85M (reverting to the legacy $24k cap).
   How are you documenting completed FMV for the CRA audit? Are you relying on a professional appraisal on your occupancy date?
   If you bought a tear-down property, are you using the lot acquisition price as your base land FMV?
3. Appraisal Gaps / All-in Costs: If your total land + build cost ends up around $2M+, did you just accept taking the standard $24k legacy rebate, or did you restructure/scale down the build scope to stay under the $1.5M threshold?
   Would love to hear from anyone actively going through the GST191 filing or planning an owner-build in Ontario under these new temporary rules!

Looking to connect with anyone in Ontario who is currently planning or executing a custom self-build on land they acquired separately, specifically regarding the Enhanced New Housing Rebate (ENHR).
We’re hiring a General Contractor for a custom home build (approx. $1M build contract = $130k HST paid out of pocket). We already own the lot, but the program rules for owner-built homes under CRA Form GST191 seem tricky, and our GC’s tax interpretation sounds off.
Hoping to compare notes with anyone who has gone through this process or spoken with a CPA/CRA tax specialist on a few specific points:

1. Owner-Built Classification vs. APS: Our GC thought that signing a construction contract before March 31, 2027, qualifies us for the temporary enhanced rebate. However, my understanding is that because we own the land, CRA treats this strictly as an "Owner-Built Home" (Form GST191), meaning construction must physically break ground prior to March 31, 2027, regardless of contract signing dates. Has anyone confirmed this distinction with CRA?
2. Total FMV Cap ($1.5M vs. $1.85M): Our lot market value + $1M build cost puts our finished Fair Market Value (FMV) in a grey zone. The enhanced $130k rebate caps out at a combined FMV of $1.5M and completely phases out at $1.85M (reverting to the legacy $24k cap).
   How are you documenting completed FMV for the CRA audit? Are you relying on a professional appraisal on your occupancy date?
   If you bought a tear-down property, are you using the lot acquisition price as your base land FMV?
3. Appraisal Gaps / All-in Costs: If your total land + build cost ends up around $2M+, did you just accept taking the standard $24k legacy rebate, or did you restructure/scale down the build scope to stay under the $1.5M threshold?
   Would love to hear from anyone actively going through the GST191 filing or planning an owner-build in Ontario under these new temporary rules!