Do I charge HST when I sell my house in Ontario?

No — the sale of a used residential property (a home that has been lived in) is an exempt supply under the Excise Tax Act. The seller does not charge HST, and the buyer does not pay HST on the purchase price of a used home. This is one of the most important HST exemptions for individual Ontarians.

"Used" in this context means the property has been occupied as a place of residence after it was last substantially renovated or constructed. A brand-new home (a new build bought directly from a builder who has not occupied it) is taxable, and HST applies — that is why the new housing rebate exists to partially offset that cost.

If you substantially renovate a property yourself — in excess of 90% of the residential units' original interior fixtures and fittings — it may be treated as "newly built" for HST purposes and become taxable on resale. Similarly, converting a property from commercial to residential use can trigger HST on the deemed self-supply. For most everyday home sales in Ontario, however, no HST applies.