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.

Topics
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

Related topics

Forms and publications

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