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Ontario Real Estate Licensing Exam Practice · Question

A buyer purchases a commercial property in Ontario. In what scenario would HST likely be charged on the transaction?

HST is generally charged on the sale of commercial properties if the seller is an HST registrant and the property is being used for commercial purposes. This fa

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Question: A buyer purchases a commercial property in Ontario. In what scenario would HST likely be charged on the transaction?

Answer options:

  • The seller is an individual not engaged in commercial activity
  • The property is a bare land lease for residential purposes ✅ The seller is an HST registrant and the property is used for commercial activity
  • The buyer and seller agree to waive HST through a written agreement

Correct answer: The seller is an HST registrant and the property is used for commercial activity

Explanation: HST is generally charged on the sale of commercial properties if the seller is an HST registrant and the property is being used for commercial purposes. This falls under the general rules for taxable supplies of real property.

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