GST Info

Canada Revenue Agency published this set of useful information sheets on when tge GST is applied. They are available on the CRA web site under Technical Information – GST/HST.

Have a look at the ones for:

• Sales by Individuals of Owner-Occupied Homes
• Sales of Vacant Land by Individuals
• Sale of a Residence by a Builder who is an Individual
• GST/HST Rate Reduction and Purchasers of New Housing
  

Here is where to look for them... http://www.cra-arc.gc.ca/menu/GHIS-e.html