Build It Yourself,
Claim the Whole Project
An owner-builder in Ontario claims the HST on every construction cost, not on a builder’s price, provided the home is the primary residence of you or a relation. A factory-built home is what makes the role practical for someone who has never run a job site. Here is what it involves, what works differently, and the date that decides it.
Source: CRA GST/HST Notice 346 · Last verified · Updated
What an Owner-Builder
Actually Is
Under Ontario’s New Home Construction Licensing Act, 2017, a person building a home for their own use on land they own does not need a builder’s licence. You hold the building permit, you act as general contractor, and you or a project manager you hire control the trades, the decisions, and the materials. That is the whole test.
When you apply for the permit you sign your municipality’s Tarion “owner acting as general contractor” exemption form. It says you are the owner building for your own use and not a vendor or builder. It also means the home is not enrolled with Tarion — standard for an owner-built home, and covered below.
EpicMod is a manufacturer and wholesaler. It supplies the full engineering drawing set, builds the module in a factory, and ships it to your land through your regional dealer. It does not do the site work and does not set the module; your dealer or your own trades do that. It is never your builder.
| Who | Does what |
|---|---|
| You | Own the land, hold the permit, sign the Tarion exemption, hire and direct the trades, file the rebate claim |
| Your consultant (optional) | Assembles and submits the permit application; can act as project manager |
| EpicMod dealer | Sells you the home package; their invoice carries the HST you claim |
| EpicMod | Manufactures the module, supplies engineering drawings, delivers |
| Your EpicMod dealer | Free site analysis; can take on site work and set the module |
| Your site contractor and trades | Excavation, foundation, servicing, tie-ins, grading |
| Your accountant | Confirms eligibility and files with you |
The Factory Does the
Hard Part
Owner-building a stick-frame house means sequencing thirty trades through a weather-exposed site for a year. That is why almost nobody does it. A factory-built home changes the shape of the job.
- Framing, electrical, plumbing, insulation, drywall, cabinets, fixtures and finishes are completed inside the module
- The factory does them in order, under one roof
- The in-wall trades you would otherwise schedule and inspect one after another never come to your site
- Built square, level and dry in a climate-controlled plant, to the Ontario Building Code
- No framing left open to rain, no warped lumber, and no season you cannot build in
- Your site work is foundation and services, which is weather-tolerant work
- An excavator, a foundation contractor, a plumber, an electrician and a crane day
- Trades most homeowners have already hired at least once
- Manageable for a first-timer, or for a project manager working on your behalf
What Remains
Yours to Run
This is the real list. Each item is quoted by your own contractor; EpicMod manufactures and delivers the home and does not price site work. Every one of these invoices carries HST, and every one of them goes into your rebate claim.
Our process page shows where each step falls in the timeline.
- 1Permit application, assembled by you or your consultant with EpicMod’s drawings
- 2Excavation and foundation: helical piles or a crawl space, as your lot and model require
- 3Water and sewer connection, or well and septic on a rural lot
- 4Hydro service, and gas if you use it
- 5Crane day: your dealer or your own trades set the module on the foundation
- 6HVAC, plumbing, and electrical tie-ins from the module to your services, by licensed trades
- 7Grading, walkways, and any decks or steps
- 8Municipal inspections through to the occupancy permit
Two Things That
Work Differently
- An owner-built home is not enrolled under the Ontario New Home Warranties Plan Act. This is the normal route for owner-builders, not an exception
- Enrolment is a builder’s cost — fees and a security deposit that a licensed vendor carries and prices into the home. Building for your own use, you do not pay it
- Code compliance is unchanged — your municipality inspects against the Ontario Building Code either way — and you hold EpicMod’s 2-year structural warranty on the module
- A builder can credit the rebate at closing; an owner-builder pays the 13% as each bill arrives
- The 13% covers the dealer invoice, the site contractor, materials and professional fees, claimed back once the home is substantially complete
- Budget it as cash you get back later, not cost you avoid — and only if the home will be the primary residence of you or a relation
These are third-party programs. The summary above is ours; the CRA, CMHC and your municipality are the authorities and their published material governs. Confirm the details at the source, and with your own accountant, rather than relying on this page.
GST191 Covers
the Whole Project
A buyer of a finished home claims on the builder’s sale price. An owner-builder claims on every construction cost that carried HST: the dealer’s invoice for the home, the site contractor, materials you bought, and legal, engineering, architectural, and surveyor fees. The provincial 8% comes back through the Enhanced New Housing Rebate and the federal 5% through the standard federal rebate topped up by ONHAP, as long as the home is the primary residence of you or a relation.
Costs with no HST on them produce nothing to claim: the land where HST did not apply, land transfer tax, permit and government fees, insurance, cash jobs, and your own labour. The caps are measured on the fair market value of land and home together at completion, and only start to bite above $1 million. Full tiers are on the explainer page.
| Example: Parkview package only | Amount |
|---|---|
| Parkview package price (excl. HST) | $109,900 |
| HST paid on the package (13%) | $14,287 |
| Provincial portion recovered (ENHR, 8%) | $8,792 |
| Federal portion recovered (standard rebate + ONHAP, 5%) | $5,495 |
| Recovered on the package | $14,287 |
| Plus the HST on your site works, materials, and professional fees | 13% of whatever they come to |
Example only, on the published package price, for a home worth under $1 million with the land at completion and used as the primary residence of you or a relation. Add your own site figures in the calculator. Confirm with your accountant before signing anything.
Five Steps
- Excavation or site preparation for the foundation, with the permit issued
- A permit alone, a deposit, tree clearing, a driveway or a fence does not count
- Each invoice must show the supplier’s legal name and HST number, and your name as it will appear on GST191
- The invoice must also show the property address, the HST separately, and what was supplied
- Generally at least 90% finished and liveable
- Land plus home under $1.85 million at that point, and the home must be the primary residence of you or a relation
- GST191 is the federal owner-built form; RC7191-ON is the Ontario schedule for the provincial portion
- Total the HST across every eligible invoice
- Generally two years from substantial completion, or the day you move in
- The rebate is paid after the CRA processes the claim; your accountant confirms your base date
These are third-party programs. The summary above is ours; the CRA, CMHC and your municipality are the authorities and their published material governs. Confirm the details at the source, and with your own accountant, rather than relying on this page.
Physical Work on the Land
by March 31, 2027
For an owner-builder the clock is the excavator, not the purchase agreement. Ontario municipalities take 4 to 16 weeks to issue a building permit, and every one of them runs its own process, so the practical deadline is the day you apply. Miss it and the enhanced rebate is gone, though CMHC Prefab Plus financing and the development-charge exemption remain.
Estimate only. Eligibility depends on the CRA and on the home being the primary residence of you or a relation. Confirm with your accountant before signing anything.
Find Your Permit DeadlineOwner-Builder Questions
Short answers. The CRA notice and the HCRA are the authorities; your accountant and, if you want one, your lawyer apply them to your project.
Start the Permit Clock
A free site analysis confirms which models fit your lot, and EpicMod’s engineering drawings go into your permit package. The analysis is provided by your EpicMod dealer, or arranged by EpicMod where no dealer is yet appointed. We respond within one business day.