Canada Revenue Agency
Symbol of the Government of Canada
Skip to content | Skip to institutional links

Common menu bar links

Businesses  > GST/HST  

Institutional links

GST/HST and the construction industry

Effective January 1, 2008, the GST rate is reduced from 6% to 5%, and the HST rate from 14% to 13%. For more information, see GST/HST Info Sheet GI-043, The 2008 GST/HST Rate Reduction and Purchases of New Housing.

Revenu Québec administers the new housing rebate program in the province of Quebec. If your business is located (or you build or sell a house) in Quebec, visit the Revenu Québec Web site.

Topics for GST/HST and the construction industry

Building and selling new houses Substantial renovations, conversions, and major additions
Owner-built houses
When you are hired to build a house for an individual on land they own or lease 		Services of real estate agents
Building or substantially renovating residential property to lease or occupy yourself GST/HST new residential rental property rebate
Buying homes, renovating (not substantially), and reselling or renting the home General information on how to apply for the GST/HST new housing rebate
How a builder applies on your behalf or you apply yourself
Collecting and remitting GST/HST when you sell or purchase taxable real property Building and renovating non-residential buildings

Date Modified: 2008-06-20

Top of Page
Important Notices