News and Insights

CRA GST/HST Info Sheet GI-092, “Harmonized Sales Tax: Leases of Real Property in Ontario and British Columbia”

Tax Development Jul 29, 2010

The Canada Revenue Agency has issued this info sheet that explains the rules that apply to the supply of real property made by way of lease, licence or similar arrangement where the property is situated in Ontario or British Columbia.  In general, the HST applies to the supply of non-residential real property made by way of lease by a GST/HST registrant.  Supplies of real property that are exempt under the GST rules are also exempt under the HST.

CRA GI-092