Canada Revenue Agency
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GST/HST on sales of homes

Do you have to charge the GST/HST on the sale of your home?

Sales of used owner-occupied homes are usually exempt of the GST/HST, but may be taxable in some cases.

If you are considered a builder, the GST/HST may apply.

An individual may be considered a builder even if he is not a builder in the house construction industry.

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