Construction industry

As of July 1, 2010, Ontario harmonized its retail sales tax with the GST to implement the HST at the rate of 13% and British Columbia (BC) harmonized its provincial sales tax with the GST to implement the HST at the rate of 12%.

Also, as of July 1, 2010, the HST rate in Nova Scotia was increased from 13% to 15% (5% federal part and 10% provincial part).

As of April 1, 2013, Prince Edward Island (PEI) harmonized its provincial sales tax with the GST to implement the HST at the rate of 14%.

As of April 1, 2013, BC replaced the 12% HST with the GST at the rate of 5% and a provincial sales tax. Transitional rules, including the BC transition tax, apply to certain transactions for housing that straddle that date. The BC transition tax rebate is available in certain situations where the transition tax applies.

Will you do it for cash?
The underground economy is a major concern for the Canada Revenue Agency and legitimate businesses. This new pamphlet, designed for contractors, reinforces the message that cash income must be reported and that failure to do so has serious personal and professional consequences.

Government partners

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