The Canada Revenue has issued several new info sheets which provide information for purchasers and builders of newly constructed or substantially renovated housing in Ontario and British Columbia, 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 other multi-unit residences such as traditional apartment buildings, co-operative rental buildings and long-term residential care facilities.
- GI-077, “Harmonized Sales Tax: Purchasers of New Housing in Ontario”;
- GI-078, “Harmonized Sales Tax: Purchasers of New Housing in British Columbia”;
- GI-083, “Harmonized Sales Tax - Information for Builders of New Housing in Ontario”;and
- GI-084, “Harmonized Sales Tax - Information for Builders of New Housing in British Columbia”.