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.
- Canada Mortgage and Housing Corporation (CMHC)
- Contracting with the Canadian Government: Construction Explains the rules about employees for people who enter into a construction, remodelling, repair or demolition contract with the federal government.
- Get it in Writing! is a national campaign to warn consumers of the risks involved in dealing with contractors in the construction business who offer "under-the-table" cash deals and to explain why it's important to insist on a written contract and get receipts.
- National Research Council Institute for Research in Construction The Institute for Research in Construction is the leader in research, technology, and innovation for the Canadian construction industry.
- Natural Resources Canada
- Canadian Centre for Occupational Health and Safety
- Provincial and Territorial Workers' Compensation Board
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