ON – CRA issues updated Q&A document on transition to HST

The Canada Revenue Agency has issued an updated version of its Q&A document outlining transitional measures relating to the implementation of the harmonized sales tax which will take effect in Ontario on July 1, 2010.

The Q&A document, which supersedes the earlier version issued in October 2009, deals with a variety of transitional measures, including the application of the HST to new housing, new housing rebates, grandparented sales of housing, and the application of the tax to non-residential real property. The updated Q&A document is available on the CRA Web site at http://www.cra-arc.gc.ca/E/pub/gi/notice244/notice244-e.pdf.

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