GI-096 Harmonized Sales Tax: Provincial Transitional New Housing Rebates for Housing in Ontario and British Columbia

Notice to the reader:
Reference in this publication is made to supplies that are subject to the GST or the HST. The HST applies in the participating provinces at the following rates: 13% in Ontario, New Brunswick and Newfoundland and Labrador, 14% in Prince Edward Island (effective April 1, 2013) and 15% in Nova Scotia. GST applies in the rest of Canada at the rate of 5%. Also effective April 1, 2013, the 12% HST in British Columbia was replaced by the GST and a provincial sales tax.

You can view this publication in:

HTML gi-096-e.html (59 KB)
PDF gi-096-e.pdf (336 KB)

Last update: 2013-04-04

This document is only available in electronic format.

Date modified: