GST/HST and the 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 harmonized its provincial sales tax with the GST to implement the HST at the rate of 12%. As of July 1, 2010, Nova Scotia increased its HST rate from 13% to 15%. For information, see Nova Scotia HST rate increase.

Note
As of July 1, 2010, the province of Nova Scotia will administer all the Nova Scotia new housing rebate for the provincial part of the HST. If you entered into a written agreement of purchase and sale for a house before April 7, 2010, or if either ownership or possession of the house is transferred under the agreement before July 1, 2010, see Guide RC4028, GST/HST New Housing Rebate.

If the agreement is entered into after April 6, 2010 and both ownership and possession of the house transfer on or after July 1, 2010, you have to claim your provincial new housing rebate with the Province of Nova Scotia. In this case, contact Service Nova Scotia and Municipal Relations for information on claiming your rebate.

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.