CRA Issues Information on the HST Rate Changes

The Canada Revenue Agency (“CRA”) has issued a few GST/HST Info Sheets and Notices regarding the increase in HST rates, effective July 1, 2016, in New Brunswick and Newfoundland and Labrador.  These documents help clarify the application of the appropriate HST rate to the sale and rental of real property and housing, as well as the general transitional rules for personal property and services.

• GI-188, “New Brunswick and Newfoundland and Labrador HST Rate Increases – Sales and Rentals of Non-residential Real Property”;
• GI-189, “New Brunswick and Newfoundland and Labrador HST Rate Increases – Information for Non-registrant Builders”;
• GI-190, “New Brunswick and Newfoundland and Labrador HST Rate Increases – Sales and Rentals of New Housing”;
• GI-191, “New Brunswick and Newfoundland and Labrador HST Rate Increases – Stated Price Net of the GST/HST New Housing Rebate”;
• Notice 297, “HST Rate Increases for New Brunswick and Newfoundland – Questions and Answers on General Transitional Rules for Personal Property and Services”;
• Notice 298, “New Brunswick HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in New Brunswick”; and
• Notice 299, “Newfoundland and Labrador HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Newfoundland and Labrador”.