GST/HST Severed Letters - 2020-12

HST severed letters, 2020-12

GST/HST Interpretation

1 December 2020 GST/HST Interpretation 193361r - Supply of residential lots

CRA Tags
ETA Part IX, 123(1), 190(3), ETA Sch V,: Part I Sec. 7(a)(i)
a sublease of land to a mobile home occupant is a supply of part of a residential complex, unless the site is a residential trailer park
a residential trailer park can contain as few as 2 sites

GST/HST Ruling