Health Canada – Home Page
Main page of the Health Canada Web site; links to topics covered on the Web site, latest advisories, news releases and current Web site highlights.
http://www.hc-sc.gc.ca/index-eng.php
CMHC is the site for housing and mortgage insurance information in Canada http://www.cmhc-schl.gc.ca/en/index.cfm
Homeowners
We do not consider renovations or improvements made by homeowners, such as replacing a kitchen, to be substantial renovations. If homeowners renovate a house (not substantially), they pay GST/HST on the materials and services they use in the renovation. However, when they later sell the house, the sale is exempt from GST/HST.
Homeowners who hire someone to substantially renovate their house, convert it from non-residential to residential use, or add a major addition to their house may qualify for a rebate of part of the GST or HST they pay on labour and materials. To find out if they qualify for the rebate, see Guide RC4028, GST/HST New Housing Rebate.
Effective January 1, 2008, the GST rate is reduced from 6% to 5%, and the HST rate from 14% to 13%. In certain cases, GST at 6% or 7% or HST at 14% or 15% will apply to the purchase of a new house even where ownership and possession are transferred after December 31, 2007. In this case, you may be entitled to claim a transitional rebate. For more information, see transitional rebates.