GST/HST Policy Statement P-111R, The Meaning of Sale with respect to Real Property, February 1995

Transfer of ownership need not be pursuant to a sale agreement (e.g., a demise by will)

C. Application of Agreement to Transfer Ownership

For...

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S. 221(2) applies where transfer of an equitable interest, e.g., grant of option or of right to lease

E. Other application of sale

In the common...

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Real property includes an equitable interest therein, e.g., a right to lease or an option thereto

E. Other application of sale

In the common law...

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