GI-090 CANCELLED Harmonized Sales Tax: Builder Disclosure Requirements in Ontario and British Columbia
This publication was cancelled
This publication was cancelled as of 2025-05-28.
This info sheet explains the disclosure requirements for a builder who sells newly constructed or substantially renovated housing in Ontario or British Columbia (B.C.). It also explains the disclosure requirements for a builder whose resale of previously grandparented housing is subject to the HST at 13% in Ontario or 12% in B.C.