Real Property (GST/HST) Regulations

New GST/HST provincial rebate rules added for student residences in participating provinces

Builders of residential complexes or additions that qualify as student residences can now claim a rebate of the provincial component of HST (Ontario, Nova Scotia, New Brunswick, Prince Edward Island, and Newfoundland…

Co-op housing corporations carved out of purpose-built rental GST/HST rebates unless equity-transfer rules are met

Amendments to Canada's Real Property (GST/HST) Regulations introduce the concept of an "excluded equity housing supply," which blocks certain co-operative housing transactions from qualifying for the enhanced GST/HST…