Tax, Legal & TRESA
Is There HST on an Ontario Resale Home? Reading the Purchase Price and Clause 7 of Form 100
Why most Ontario resale homes are exempt from HST under Schedule V of the Excise Tax Act, the four questions that decide whether a particular sale is taxable (builder status, input tax credits, substantial renovation, the owner-builder exemption), what the seller's not-subject-to-HST certificate in Form 100 clause 7 is for, how HST on chattels is handled, and why HST on the seller's commission is a separate charge.
Nov 1, 2026
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