Election Concerning the Provision of a Residence or Lodging at a Remote Work Site

Fill out this form if you are a GST/HST registrant and a builder of housing, or an addition to multiple unit housing, that is located at a remote work site and you are electing to defer the application of the GST/HST on the housing or addition until you begin leasing it primarily (more than 50%) to persons who are not eligible individuals performing their duties at the remote work site, or until you sell the housing.