GI-083 CANCELLED Harmonized Sales Tax: Information for Builders of New Housing in Ontario

This info sheet outlines the transitional rules for builders who sell newly constructed or substantially renovated housing in Ontario, including single unit housing that is not a condominium (e.g., detached houses, semi-detached houses, units in a rowhouse), residential condominium units, mobile homes, floating homes, duplexes and multi-unit residences such as traditional apartment buildings, co-operative rental buildings and long-term residential care facilities.