CMHC对二手房交易GST豁免的定义:
Buyers must pay the Goods and Services Tax (GST) on new strata where the tax becomes payable after March 31, 2013, but generally do not pay the GST on previously owned units that were used as a place of residence.
Buyer Beware: If you are purchasing a re-sale strata, the GST will generally apply to your purchase if:
- You are buying the unit from someone who acquired and used the unit primarily (more than 50 percent) for business purposes (unless this was to earn long-term rental income);
- You are buying the unit from someone who has claimed input tax credits on the purchase of the unit or improvements to it; or
- The unit has been substantially renovated. To find out what qualifies as a substantial renovation, see the Canada Revenue Agency guide RC4028, GST/HST New Housing Rebate.
Be sure to enquire about the above before putting an offer on a re-sale strata.
www.cmhc-schl.gc.ca/en...Fact-Sheet