Mortgage amount for new build rental property

For mortgages required for purchasing new builds as rental properties, does the financial institution qualify you for a mortgage amount for 80% of the full price (base price + HST) or 80% of builder price (base price + HST - rebates)?

Also, is the HST factored into the price when the financial institution sends in the appraiser for appraisals on new builds? Just wondering if appraisals for new builds are treated differently from resale homes.

Thanks!