GI-100 Harmonized Sales Tax: Builders and Recaptured Input Tax Credits

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.

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Last update: 2010-08-23

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