Master GST/HST complexities for real property transactions, from sales and leases to rebates and self-supply rules. Gain essential insights to confidently navigate tax obligations.
This course will review important GST/HST concepts arising out of real property transactions, including the purchase, sale, rental, or development of real property. The content should help practitioners identify opportunities, risk areas, and help clients remain compliant within the context of GST/HST for real property.
Real property is one of the most complex and heavily scrutinized areas within GST/HST. This course will review important GST/HST concepts arising out of real property transactions. Topics will include general rules and key definitions, specific situations in relation to construction or substantial renovation or residential property, self-supply and change-in-use rules, and various ownership structures such as joint ventures and partnerships. It will also cover GST/HST recovery, including input tax credits and new housing rebates. The course will cover a blend of technical background from tax legislation and CRA commentary while also providing practical examples from case law and CRA rulings.
Specific topic areas will include:
This course is ideal for accounting professionals in public practice who advise on GST/HST in relation to the purchase, sale, rental, or development of real property.
This course is updated to reflect legislation in effect for 2025.
AJAG Professional Development was founded in 2003 with a mission of making professional development easier and more cost-effective for Canadian accountants and other financial advisory professionals. Our comprehensive range of flexible and reasonably-priced courses, programs and seminars are delivered online and in classroom-style settings in the Greater Toronto Area (Toronto, Oakville and Markham). AJAG features a roster of highly-qualified instructors who deliver content that is pertinent, up-to-date and engaging.
Senior Manager of RLB Chartered Professional Accountants
Blake is an indirect tax specialist, passionate about resolving complex GST/HST issues and helping his clients achieve the best result. He began his career in GST/HST as an Excise Tax Examiner with the Canada Revenue Agency, experience that he frequently looks back to, in resolving audits and other tax disputes for his clients. Blake has a keen interest in the real estate industry and enjoys educating his colleagues and clients on the many nuances in tax legislation in this area. He also offers a breadth of experience in US and international tax which allows him to assist Canadian businesses expanding abroad or foreign businesses looking to enter the Canadian market. Blake graduated from Wilfrid Laurier University with a Bachelor of Business Administration and is a Chartered Professional Accountant in Ontario and Certified Public Accountant in Illinois. He has also completed the CPA Canada In-Depth HST/GST Course and the CPA Canada In-Depth Tax Program. Outside of the office, Blake is a sports enthusiast and loves being active, playing hockey, soccer, and volleyball to keep himself busy. In his free time, Blake and his wife enjoy going for adventures with their dog, Hugo.
Provincial regulators of CPAs in Canada do not require that independent providers of CPD be approved to offer courses. Instead, individual CPAs are responsible for assessing whether a CPD activity meets their requirements, and may take activities from any source provided those requirements are met.
Every course offered on LearnFormula is delivered by a qualified subject matter expert or learning organization, and advances learning objectives that are relevant to the responsibilities or professional competencies of Canadian CPAs. All activities on LearnFormula are quantifiable in terms of hours, and are also verifiable, in that users receive documented evidence of their attendance via a certificate of completion after finishing a course (and this certificate is stored by LearnFormula indefinitely). Nearly 100,000 Canadian CPAs successfully satisfy their CPD requirements via LearnFormula on an annual basis.
