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GST/HST Exempt real estate transactions

Canadian legislation indicates that any real property located in Canada is within the scope of the GST/HST. GST/HST applied equally to both land and buildings.

Did you know that following transactions are not subject to HST?

  1. Sale of used residential real estate property
  2. Most sales of personal-use property or land by individual other than in the course of a business
  3. Transfer of farmland by farmers to related individuals
  4. Long-term residential accommodation
  5. Short-term, low-cost rentals of residential property

Uncertain about whether your real estate transaction is subject to HST? Speak to a partner of our firm to find out.