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Ontario

Cost control on Ontario construction

What governs valuation, variation, retention and the reporting of cost against value.

4 authorities, 3 statutory, 4 free to read.

StatutoryFree to readConsolidated text current to 2026-06-17, last amended 2026-03-26

Excise Tax Act, R.S.C. 1985, c. E-15 (Part IX, GST/HST)

Parliament of Canada, consolidated by the Department of Justice

GST/HST liability on construction suppliestax disclosure requirements on invoicesinput tax credit entitlement and its documentary preconditionsthe tax point on retained holdbackssmall supplier status and registration
StatutoryFree to readCurrent to 2026-06-17, last amended 2024-06-20 (thresholds raised by 2024, c. 15, s. 142)

Input Tax Credit Information (GST/HST) Regulations, SOR/91-45

Government of Canada, consolidated by the Department of Justice

the graduated content thresholds for input tax credit supporting documentationwhen a supplier's registration number must appearwhen the recipient's name, payment terms and supply description must appearwhat counts as supporting documentation
De facto standardFree to readWeb guidance, consulted August 2026

CRA guidance for businesses on charging, collecting and remitting the GST/HST

Canada Revenue Agency

the applicable GST/HST rate by provincepresentation of the harmonised rate on invoices and receiptsthe reporting period in which tax charged must be remittedverification of a counterparty's registration number

Held separately from the Act because rates and presentation conventions move on an administrative timetable rather than a legislative one, and because the registry is an operational tool rather than a legal source. The 'do not split the harmonised rate' convention appears nowhere in the statute but is exactly the error a template inherited from a GST-plus-PST province will make.

The rest of the Ontario register

Code complianceContract administrationHealth and safetyAll of Ontario

The register tells you what. The back office does it.

AEC Stack carries the registrations, the insurance certificates, the payment notices and their deadlines, and the documents a buyer wants before they let you start. Across Canada, built deepest for Ontario.

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