GST/HST and the construction industry
GST/HST generally applies to sales and rentals of real property (land and buildings) and intangible personal property such as trademarks and rights.
GST/HST applies to a number of supplies common to the construction industry. Examples of taxable goods and services include:
- construction, plumbing, electrical, and installation services;
- decorating, architectural, and engineering services;
- construction materials, equipment and tools;
- heating/cooling/ventilation systems;
- flooring, cabinetry, fixtures and appliances;
- services provided by land surveyors, and real estate agents;
Registrants are generally required to collect the GST/HST on their taxable supplies. However, where the purchaser is buying real property (other than an individual purchasing housing), the GST/HST registration status of the buyer generally determines who collects and remits the GST/HST.
Registrants may be entitled to claim input tax credits (ITCs) to recover the GST/HST paid on the goods and services they used.
|GST/HST information for builders of housing
Including self-supply rules
|Timing rules for determining when the GST/HST becomes payable on the supply of real property
How to determine the date that the tax becomes payable on supplies of real property
|Collecting and remitting GST/HST when you sell or purchase taxable real property
Determining when the vendor collects the tax or when the buyer remits the tax directly
- Substantial renovations, conversions, and major additions
- Exempt sales of residential housing and vacant land
- Construction industry (T5018)
Forms and publications
- GST/HST Memorandum 19-1, Real Property and the GST/HST
- GST/HST Memorandum 19-4-1, Commercial Real Property - Sales and Rentals
- GST/HST Memorandum 19-4-2, Commercial Real Property - Deemed Supplies
- Guide RC4052, GST/HST Information for the Home Construction Industry
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