- The ruling concerns the application of GST/HST on land title transfer
- HST rates vary in different provinces, with 13% in Ontario and 15% in others
- The ruling is based on a construction agreement between the client and a company
- The client purchased land with existing structures, which were to be demolished for new construction
- The client transferred the title of the land to the construction company to obtain a construction mortgage
Source: taxinterpretations.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.
