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GST and Rental Properties - Residential Units

No HST (GST+PST) is payable on residential rents. However, if you employ a REALTOR or another professional to find and arrange a tenant for your rental property, HST (GST+PST) applies to the fees and commissions they charge for providing this service. HST (GST+PST) also applies to the fees charged to the landlord for property management, as well a repair and maintenance services. Monthly fees charged by condominium associations are not subject to HST (GST+PST).

If you rent out a house, condominium unit or townhouse on a long-term basis, i.e., each lease lasts for at least a month, the rent will be exempt from HST (GST+PST). In other cases, professional advice should be sought with respect to whether a rent is subject to HST (GST+PST). GST and Commercial Rent HST (GST+PST) applies to most of the rentals of commercial real property with exceptions in limited circumstances. For instance, there is no HST (GST+PST) on the rent paid to a landlord who is a “small supplier” (e.g. a person who is not required to collect HST (GST+PST)). You must be sure that the HST does not apply, please read about New rules with the HST, please check the Ontario government HST websites

This series of articles is brought to you by A. Mark Argentino and other real estate related resources, including Canadian Real Estate Association CREA and the Ontario Real Estate Association OREA. Back to list of Real Estate Helpful Articles

Whether you are interested in a Power of Sale Property, a Foreclosure Sale or a regular property purchase, I can assist you with all of the complexities when you purchase or sell your next property.  Please don't hesitate to email me If you have any questions or require further information, please send me an email. Thank you, Mark Argentino Read about Power of Sale, Bank Sales and Foreclosure Properties FAQ's Read a very detailed section about Power of Sale and Foreclosure or go back to list of Real Estate Helpful Articles