The Ontario Ministry of Revenue has published more information on the application of the proposed harmonized sales tax to the homebuilding industry. Sales Tax Information Notice No. 4, which is available on the Ministry’s Web site at http://www.rev.gov.on.ca/en/notices/hst/04.html, provides more details of the new housing rebate and the new rental housing rebate that were announced in June 2009 in Sales Tax Information Notice No. 2. The new Notice also outlines the transitional rules that will apply when the new tax is implemented beginning July 1, 2010.