Contributing Lawyers


Cyndee Todgham Cherniak

United States

Susan Kohn Ross


Andrew Hudson

Harmonization in Ontario of GST and ORST Does Not Include Decrease in Land Transfer Tax

After July 1, 2010 and harmonization, sales of new homes in the province of Ontario will be subject to harmonized sales tax ("HST") at a rate of 13%. In addition, the sale will be subject to land transfer tax imposed by the...