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

Joanne Heffernan is a senior manager with PricewaterhouseCoopers LLP, leading the Ottawa office'sIndirect Tax Services practice. She serves both resident and non-resident clients in high tech, e-commerce, cross-border markets, andthe non-profit sector. She advises clients on matters of indirect tax planning, policy, and compliance, and provides assistance andrepresentation in responding to audits and assessments.

Joanne was called to the Bar in 1985. She has specialized in commodity tax since 1985, including seven years with Canada'sDepartment of Finance, where she participated in the reform of the GST legislation and in the design of the HST. She is also a tutorof the CICA's Indepth GST Course Part 1, and president of the Ottawa Commodity Tax Practitioner's Group.