Where a person is the operator of a joint venture for the construction of a multiple-unit residential complex by virtue of having managerial or operational control of the joint venture (i.e., as described in para. (b) of the definition of “participant” in P-106) and has been designated as the operator of the joint venture but does not have an interest in the real property on which the MURC is situated, will CRA administratively accept that such operator can account for all the tax on the deemed self-supply under s. 191(3), and claim all of the s. 256.2(3) rebate? CRA responded:
Based on … the operator … not hav[ing] an interest in the real property on which the MURC is situated, the operator does not meet the conditions set out in paragraph (a) of the definition of “builder.” The CRA will not administratively accept that a person is a builder of a MURC for GST/HST purposes where the person does not meet the conditions set out in the definition of “builder.”
