Sales of Vacant Land by Individuals

Author: External Author | | Categories: Buying a Property , Buying Land

This information sheet explains the application of the GST/HST 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. For GST/HST purposes, the term "individual(s)" does not include a partnership consisting of individuals. Therefore, the information in this information sheet does not apply to land held by a partnership although it may apply to land held by individuals in joint tenancy or tenancy in common.

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Original Article Source Credits:   Government Of Canada ,

Article Written By:  NA

Original Article Posted on:  2017-06-22

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