- Tax Court of Canada ruled that sale of Airbnb rental property is subject to GST/HST
- Appellant purchased condominium unit in Ottawa in 2008
- Property was rented out on Airbnb for short-term leases
- Minister assessed Appellant for HST collectible on sale
- Court determined sale was subject to tax as it fell within definition of “supply”
- Sale would be exempt if it was a sale of a residential complex and Appellant was not a builder
- Court found Property did not constitute a “residential complex” due to short-term leasing on Airbnb
Source: pallettvalo.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
