GST/HST and Real Property in Canada outlines
how the rules of GST and HST treat real property transactions in Canada. This
quick reference is an essential resource for real estate and commodity tax
practitioners. The second edition has been updated to include information on
recent legislative amendments, cases and government publications. It includes
information and guidance on such topics as:
- Which transactions are exempt or taxable
- What rebates are available, and to whom
- How different types of property owners are treated
- Available elections
- Repossessions, seizures, and other special situations
Also included:
- Cross-references to the Excise Tax Act
- Footnotes with direction for further research
- Detailed topical index
- Definitions of key terms
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