Additional Information for New Housing Builders

For any reporting period, builders affected by the transitional housing measures applicable to the HST in Ontario, British Columbia or Prince Edward Island are required to file their returns using the File a GST/HST and QST Return service in My Account for businesses if they must report any of the following information:

  • the number of grandparented housing units (that is, units not subject to the new HST) sold in the reporting period where the purchaser was not entitled to claim a GST/HST new housing rebate, and the total of the sale prices of the units
  • the number of newly constructed or substantially renovated housing units subject to the HST that were sold in the reporting period, where the units were previously purchased by the builder on a grandparented basis, and the total of the purchase prices of the units
  • the amount of the transitional tax adjustment for grandparented housing units on which less than 90% of the work is completed as of:
    • July 1, 2010, in Ontario and British Columbia
    • April 1, 2013, in Prince Edward Island
  • the total amount of transitional new housing rebates claimed for the reporting period (including the transitional rebates that were transferred to the builder by the buyer)

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