How GST/HST applies to sales of real property by individuals
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How GST/HST applies to sales of real property by individuals
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- Sales of farmland
- Sales of vacant land
- Sales of owner-occupied homes
- Sale of a residence by a builder
Sales of farmland
GST/HST Info Sheet GI–002, Sales of Farmland by Individuals, explains how the GST/HST applies to sales of farmland by individuals. It provides examples of how the GST/HST applies to common situations involving these sales.
Sales of vacant land
GST/HST Info Sheet GI–003, Sales of Vacant Land by Individuals, explains how the GST/HST applies to sales of vacant land by individuals. It focuses on sales of personal use land rather than land sold in a business and provides examples of how the GST/HST applies to common situations involving these sales.
Sales of owner-occupied homes
GST/HST Info Sheet GI–004, Sales by Individuals of Owner-Occupied Homes, discusses common questions on the sale of owner-occupied homes by individuals.It provides examples of how the GST/HST applies to common situations involving these sales.
Sale of a residence by a builder
GST/HST Info Sheet GI–005, Sale of a Residence by a Builder Who is an Individual, explains how the GST/HST applies to the sale of a house or residential condominium unit (condo unit) by a builder who lives in the house or condo unit before selling it. It provides examples of how the GST/HST applies to common situations involving these sales.
See also GST/HST and home construction.
Exception
You do not have to register if your only GST/HST taxable activity is selling real property other than in the course of a business.
For more information on these types of sales, see Guide RC4052, GST/HST Information for the Home Construction Industry.
Forms and publications
- Date modified:
- 2014-11-12