The Canada Revenue Agency has issued this notice which provides questions and answers that reflect the proposed harmonized sales tax in British Columbia as announced on July 23, 2009 and the transitional rules for housing and other real property located in British Columbia, as described in HST Notice #3, issued by the Government of British Columbia in November, 2009.
CRA Notice No. 246
Tax Development Nov 19, 2009
“Harmonized Sales Tax for British Columbia – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in British Columbia”