Canada Revenue Agency published this set of useful information sheets on when tge GST is applied. They are available on the CRA web site under Technical Information – GST/HST.
Have a look at the ones for:
- Sales by Individuals of Owner-Occupied Homes
- Sales of Vacant Land by Individuals
- Sale of a Residence by a Builder who is an Individual
- GST/HST Rate Reduction and Purchasers of New Housing
Here is where to look for them… http://www.cra-arc.gc.ca/menu/GHIS-e.html