GST/HST and the construction industry

For information on other GST/HST topics, review the menu for your business (sole proprietor, partnership, or corporation ) or organization (charity or public service body).

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GST/HST Topics
Building and selling new houses	Substantial renovations, conversions, and major additions
Owner-built houses When you are hired to build a house for an individual on land they own or lease.	Services of real estate agents See selling goods for others in our taxable or exempt topic menu.
Building or substantially renovating residential property to lease or occupy yourself	GST/HST new residential rental property rebate
Buying homes, renovating (not substantially), and reselling or renting the home	General Information for builders How a builder applies for the GST/HST new housing rebate on client's behalf.
Collecting and remitting GST/HST when you sell or purchase taxable real property	Building and renovating non-residential buildings

If you are a resident of Quebec, Revenu Québec administers the GST new housing rebate program.