Participants will explore core GST/HST issues pertaining to real property transactions, including the importance of key definitions, self-supply rules, major exemptions, input tax credit (ITC) and GST/HST rebate entitlements, as well as practical filing and collection considerations for sales, leases, and developments. The course emphasizes how to apply these rules to commercial, residential and mixed-use properties, joint ventures and partnerships, non-profit and public-sector contexts, and common scenarios that result in reassessments.

• Financial professionals who advise on, or participate in, the purchase, sale, development, or rental of real property and need practical GST/HST guidance across common scenarios.

• Identify key definitions and concepts relevant to real property (e.g., real property, residential complex, builder, mixed use) and recognize where exemptions apply.
• Apply the self-supply rules to new housing construction, substantial renovations, conversions, and property flips, including fair market value considerations and timing of the GST/HST liability.
• Determine ITC and rebate eligibility and restrictions, including time limitations.
• Address registration, collection, and remittance requirements, including considerations for purchase agreement assignments, deposits, progress payments, and mixed taxable and exempt supplies.
• Distinguish roles and obligations, as well as identifying GST/HST assessment risks in real property operations and transactions within partnerships, joint ventures, co-ownerships and bare trust structures, and identify special considerations for charities and other public service bodies.

• Core concepts: imposition and place-of-supply rules; defining real property, residential complex, and builder; single vs. multiple supplies; mixed-use considerations.
• Self-supply framework: new construction and substantially renovated housing, conversions/appropriations, property flips, valuation, exceptions, and remittance timing.
• Exemptions: rental and sale exemptions (e.g., used residential property, strata fees, leased land, assignments), and selected industry nuances.
• Collection & accounting: taxable consideration, non-arm’s-length transactions, construction contracts/progress payments, deposits, registration, and net-tax accounting.
• ITCs & rebates: use in commercial activity, allocation, change-in-use, basic tax content, and residential rebates (new housing and residential rental, including the purpose-built residential housing rebate and the new homebuyers temporary GST/HST rebate).
• Sector-specific issues: charities and other public service bodies (elections, rebates); additional real-property topics and selected provincial considerations. 

Live webinars have varying levels of expected interaction, with some requiring microphone and camera capabilities to support a proper learning experience – please email pdreg@bccpa.ca if you have concerns. 

In general, we encourage participants to have their cameras turned on to enhance their virtual learning experience. This practice promotes a stronger connection with the instructor and fellow participants, and fosters improved communication and collaboration.

Live Webinar FAQs can be found here.  

Registration terms and conditions, including the cancellation policy can be found here. If you require further assistance, please contact the PD Department.