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:

• Overview of general rules of GST/HST in relation to real property, including key definitions
• Summary of the most common exemptions from GST/HST applicable to real property
• Application of deemed supply rules, including self-supply and change-in-use provisions
• Review of key differences in various ownership structures for real property – GST/HST recovery rules, including input tax credits and new housing rebates

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.