Building and renovating non-residential buildings

A registrant who builds or renovates a non-residential building will be entitled to claim input tax credits during the construction or renovation. The sale of the building or the cost of the renovation is subject to the GST/HST.

For more information on how to collect and remit the GST/HST when the non-residential building is sold, see Collecting and remitting GST/HST when you sell or purchase taxable real property.

For information on transitional rules for non-residential real property in Ontario and British Columbia, see Non-residential real property.

Forms and publications

• GST/HST Memoranda Series Chapter 19-0, Special Sectors: Real Property