Construction industry

What's new

Will you do it for cash?
The underground economy is a major concern for the CRA and legitimate businesses. This new pamphlet, designed for contractors, reinforces the message that cash income must be reported and that failure to do so has serious personal and professional consequences.

Contract payment reporting Find out how to report construction contracts using Form T5018.	GST/HST Information for the Construction Industry Find out how the GST/HST applies to sales and services supplied by builders, renovators, contractors, and other businesses involved in the construction industry.
Do you build new homes? Find out about programs that may benefit your clients, such as the GST/HST rebate for new homes.	Do you renovate homes? Find out about programs that may benefit your clients, such as the GST/HST rebate for substantially renovated homes.
Sale of a residence by an owner builder Answers to some common questions for an owner builder who has sold, or plans to sell, a house that he/she constructed and lived in.	Real Property and the GST/HST Information about the goods and services tax (GST) and harmonized sales tax (HST) as they apply to real property.
IT92R2 Income of contractors Information for prime contractors or subcontractors who construct buildings, roads, dams, bridges, or similar structures.	Employed or self-employed? Find out if a person working in the construction industry is an employee or is self-employed.

Canada Mortgage and Housing Corporation (CMHC)
Contracting with the Canadian Government: Construction Explains the rules about employees for people who enter into a construction, remodelling, repair or demolition contract with the federal government.
Get it in Writing! is a national campaign to warn consumers of the risks involved in dealing with contractors in the construction business who offer "under-the-table" cash deals and to explain why it's important to insist on a written contract and get receipts.
National Research Council Institute for Research in Construction The Institute for Research in Construction is the leader in research, technology, and innovation for the Canadian construction industry.
Natural Resources Canada Office of Energy Efficiency
Occupational Safety and Health in Canada
Workers' Compensation Board provincial and territorial links