Place of supply – real property

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http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/gnrl/hst-tvh/rlprprty-eng.html

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Place of supply – real property

A supply of real property (land and buildings) is made in the province where it is located.

GST/HST applies at the rate for that province.

Note

A floating home or mobile home that is not attached to land is not considered to be real property for determining the place of supply. To determine where a supply of a floating home or mobile home is made, use the place of supply rules for goods.

Real property located in more than one province

If your supply of real property is located in more than one province, follow these steps:

  • treat the real property as if it is a separate supply in each province in which it is located
  • determine the value of the property that you can attribute to each province where the real property is located
  • calculate the GST/HST for each separate supply based on the GST/HST rate for each province

GST/HST does not apply to any part of the real property outside Canada.

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Date modified:
2016-07-07