GI-091 CANCELLED Harmonized Sales Tax: Information for Landlords of New Rental Housing

This info sheet explains how the rules will apply to landlords who purchase or build new residential rental housing in Ontario or B.C., including detached houses, semi-detached houses, rowhouse units, residential condominium units, mobile homes, floating homes, duplexes, traditional apartment buildings, co-operative rental buildings, or long-term residential care facilities and rent them to individuals as their place of residence. It also explains how the rules will apply to landlords who rent land for residential purposes.