Additional Information for New Housing Builders

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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 online services 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;
  • for housing units built in Prince Edward Island, the amount of the transitional tax adjustment for grandparented housing units on which less than 90% of the work is completed as of April 1, 2013; or
  • 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).

Online services

Builders of new housing that are required to report HST-related information must file their returns using the following online services:

Schedule A

However, if you are such a builder, you should know that you cannot file Schedule A online. Instead, you must:

  • provide all the required information for the period in question (other than the information required on Schedule A) and make any required payment; and
  • provide all the information required in Part 3 of form FP-2500.E-V, Request to Amend a GST/HST and QST Return Filed Online, and include any required payment.

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