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Ontario Real Estate Licensing Exam Practice · Question

A commercial property in Toronto is sold for $2,000,000. The vendor is an HST registrant. What is the buyer's primary responsibility regarding HST on this transaction?

Generally, for the sale of a commercial property where the vendor is an HST registrant, the buyer pays the HST to the vendor, and the vendor is responsible for

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Question: A commercial property in Toronto is sold for $2,000,000. The vendor is an HST registrant. What is the buyer's primary responsibility regarding HST on this transaction?

Answer options:

  • The buyer pays the HST directly to the Canada Revenue Agency (CRA). ✅ The buyer pays the HST to the vendor, who then remits it to the CRA.
  • The buyer is exempt from paying HST on commercial properties.
  • The buyer pays HST only if the property includes residential units.

Correct answer: The buyer pays the HST to the vendor, who then remits it to the CRA.

Explanation: Generally, for the sale of a commercial property where the vendor is an HST registrant, the buyer pays the HST to the vendor, and the vendor is responsible for collecting and remitting that HST to the Canada Revenue Agency.

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