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You are viewing a preserved web page, collected by Library and Archives Canada on 2007-11-15 at 02:24:19. The information on this web page may be out of date and external links, forms, search boxes and dynamic technology elements may not function. For all requests or for support, email archivesweb-webarchives@bac-lac.gc.ca. See all versions of this preserved page.
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GST/HST and the construction industry

For information on other GST/HST topics, review the menu for your business (sole proprietor, partnership, or corporation ) or organization (charity or public service body).

Be informed about GST/HST issues. Subscribe to our Excise and GST/HST News and we will send you this quarterly newsletter by email.

Topics for GST/HST

Building and selling new houses Substantial renovations, conversions, and major additions
Owner-built houses
When you are hired to build a house for an individual on land they own or lease		 Services of real estate agents
See "Selling goods for others" in our taxable or exempt topic menu.
Building or substantially renovating residential property to lease or occupy yourself GST/HST new residential rental property rebate
Buying homes, renovating (not substantially), and reselling or renting the home General Information for builders
How a builder applies for the GST/HST new housing rebate on client's behalf
Collecting and remitting GST/HST when you sell or purchase taxable real property Building and renovating
non-residential buildings

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.

Date Modified: 2007-04-01

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