GST/HST and Real Property in Canada, 3rd Edition

Chapter 1: Definitions

• 1.1 – Builder
• 1.2 – Business
• 1.3 – Capital Property
• 1.4 – Commercial Activity
• 1.5 – Fair Market Value
• 1.6 – Person
• 1.7 – Personal Property
• 1.8 – Property
• 1.9 – Real Property
• 1.10 – Recipient
• 1.11 – Residential Complex
• 1.12 – Residential Unit
• 1.13 – Sale
• 1.14 – Supply

Chapter 2: Taxable Supplies of Real Property

• 2.1 – General Principle 
  2.1.1 – Timing of Payment of Tax 
  2.1.2 – Collection and Remittance of Tax 
  2.1.3 – Place of Supply 
  2.1.4 – Service in Respect of Supplies of Real Property 
  2.1.5 – Deposits
• 2.2 – Sales of New Residential Housing 
  2.2.1 – Adjustments to Purchase on Closing
• 2.3 – New Housing Rebates 
  2.3.1 – Rebate for New Housing 
  2.3.2 – Rebate for Cooperative Housing 
  2.3.3 – Rebate for Owner-Built Homes 
  2.3.4 – Rebate to Owner or Lessee of Land Leased for Residential Purposes
• 2.4 – New Residential Rental Property Rebate 
  2.4.1 – Rebate for New Residential Properties 
  2.4.2 – Temporary Rentals before Sale 
  2.4.3 – Land Leased for Residential Purpose 
  2.4.4 – Administration of the Rebate
• 2.5 – PST Transitional New Housing Rebate
• 2.6 – Development of Residential Real Property 
  2.6.1 – Renovations and Self-Supplies 
  2.6.2 – Substantial Renovation 
  2.6.3 – Non-Substantial Renovation 
  2.6.4 – Planning Point 
  2.6.5 – Substantial Completion 
  2.6.6 – Self-Supply of Single Unit Residential Complex or Residential Condominium Unit 
  2.6.7 – Self-Supply of Residential Condominium Unit 
  2.6.8 – Self-Supply of Multiple Unit Residential Complex 
  2.6.9 – Self-Supply of Addition to Multiple Unit Residential Building 
  2.6.10 – Self-Supply Rules: Exception for Personal Use 
  2.6.11 – Self-Supply Rules: Exception for Student Residence 
  2.6.12 – Self-Supply Rules: Exception for Communal Organizations 
  2.6.13 – Self-Supply Rules: Exception for Remote Work Site 
  2.6.14 – Conversion to Residential Use 
  2.6.15 – Appropriation for Personal Use 
  2.6.16 – Lease of Land for Residential Use 
  2.6.17 – First Use of Residential Trailer Park 
  2.6.18 – First Use of Additional Area 
  2.6.19 – Construction/Substantial Renovation of Mobile or Floating Home
• 2.7 – Sales of Commercial Real Property
• 2.8 – Leases of Commercial Real Property 
  2.8.1 – Strategies in Leasing 
  2.8.2 – Percentage-of-Sale Rents 
  2.8.3 – Net Leases 
  2.8.4 – Lease Cancellation Payments
• 2.9 – Development of Commercial Real Property 
  2.9.1 – Purchase of Undeveloped Land 
  2.9.2 – Construction by Public Service Body 
  2.9.3 – Construction Materials and Other Inputs 
  2.9.4 – Construction Contracts 
  2.9.5 – GST Piggybacking PST 
  2.9.6 – Cash-Flow Issues 
  2.9.7 – Conveyances to Municipalities

Chapter 3: Exempt Supplies of Real Property

• 3.1 – Key Definitions
• 3.2 – Sales of Residential Real Property 
  3.2.1 – Sale of Residential Complexes Other Than by the Builder 
  3.2.2 – Sale of Builder's Personal Residence 
  3.2.3 – Self-Supplied Single Family Homes 
  3.2.4 – Self-Supplied Apartment Buildings 
  3.2.5 – Sale of Building and Lease of Land 
  3.2.6 – Sale of Previously Leased Land 
  3.2.7 – Supply of Residential Trailer Park
• 3.3 – Personal-Use Property
• 3.4 – Farmland
• 3.5 – Leases of Residential Real Property 
  3.5.1 – Residential Complex 
  3.5.2 – Incidental Supply Rule 
  3.5.3 – Combined Lease of Real Property 
  3.5.4 – Meals Supplied with Long-Term Lease 
  3.5.5 – Subleases 
  3.5.6 – Land Leases 
  3.5.7 – Supply of a Parking Space 
  3.5.8 – Common Area Maintenance Fees 
  3.5.9 – Cooperative Housing Fees 
  3.5.10 – Moor and Wharf Rentals 
  3.5.11 – Coin-Operated Washing Machines and Clothes Dryers 
  3.5.12 – Exempt Supplies by Public Service Bodies

Chapter 4: Ownership

• 4.1 – Exempt Suppliers
• 4.2 – Individuals
• 4.3 –Corporations
• 4.4 – Partnerships
• 4.5 – Joint Ventures
• 4.6 – Personal Trust
• 4.7 – Bare Trustees

Chapter 5: Special Situations

• 5.1 – Public Service Bodies 
  5.1.1 – Supply to Public Service Bodies 
  5.1.2 – Supply by Public Service Bodies 
  5.1.3 – Primary Use 
  5.1.4 – Change in Use
• 5.2 – Mixed-Use Property
• 5.3 – Capital Real Property
• 5.4 – Forfeitures
• 5.5 – Repossessions and Seizures
• 5.6 – Quit Claims 119
• 5.7 – Unpaid Municipal Taxes and Seizures and Repossessions
• 5.8 – Non-Residents
• 5.9 – General Anti-Avoidance Provision
• 5.10 – Timing of Liability
• 5.11 – Incorrect Statement of Exemptions
• 5.12 – Elections 
  5.12.1 – Election for Closely Related Groups 
  5.12.2 – Sale of a Business as a Going Concern 
  5.12.3 – Remote Work Site Accommodations 
  5.12.4 – Real Property of a Public Service Body 
  5.12.5 – Joint Venture Reporting 
  5.12.6 – Election to Make Certain Sales Taxable 
  5.12.7 – General Elections

Chapter 6: GST/HST Rate Changes

• 6.1 – General Timing Rules
• 6.2 – Special Timing Rules
• 6.3 – Rules for New Housing Sales
• 6.4 – Anti-Avoidance Provisions
• 6.5 – Transitional Rebate for Residential Complex
• 6.6 – New Housing Rebates
• 6.7 – Supplies of Real Property by Way of Lease, Licence or Similar Arrangements
• 6.8 – Services Related to Real Property
• 6.9 – Miscellaneous Provisions 
  6.9.1 – Refunds and Adjustments 
  6.9.2 – Bad Debts Written Off and Recovered 
  6.9.3 – Change in Use Rules 
  6.9.4 – Deposits 
  6.9.5 – Deemed Supplies

Topical Index