GST/HST Memorandum 19.5 "Land and Associated Real Property" October 2001

Reconfiguration of lots engages the s. 9(2)(c) exclusion because this requires 2 steps (a consolidation and subdivision into 3 lots)

Example...

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Overview and example

41. Section 5.2 of Part I of Schedule V to the Act exempts the sale of land (as well as an interest in the land) that forms...

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Appendix C …

General distinction between a regular business and an adventure

General approach

3. Generally, a sale made in the course of a...

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Option grant a sale of real property

66. …[A] person may grant another person an option to purchase or lease property. The granting of such...

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Real estate options and air rights are real property, whereas supplies of density rights are not supplies of real property.

Air rights

69. Air...

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