Ontario Harmonized Sales Tax
Ontario Harmonized Sales Tax
Ontario Harmonized Sales Tax
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Residential Housing – Construction<br />
• Where ownership and possession of the new<br />
construction is transferred after June 2010 and<br />
contract is signed:<br />
Pre<br />
Period<br />
1<br />
June 18, 2009 July 1, 2010<br />
Post<br />
Note:<br />
These rules do not apply for new construction where ownership and<br />
possession is transferred prior to July 2010, follows old regime.<br />
40
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