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Quebec Real Estate Licensing Exam Practice · Question

When a real estate broker facilitates the sale of a new commercial building from a builder to a purchaser in Montréal, which federal and provincial taxes must the broker advise the purchaser will generally be applicable to the transaction?

The sale of most new commercial properties from a builder to a purchaser is subject to both the federal Goods and Services Tax (GST) and the Québec Sales Tax (Q

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Question: When a real estate broker facilitates the sale of a new commercial building from a builder to a purchaser in Montréal, which federal and provincial taxes must the broker advise the purchaser will generally be applicable to the transaction?

Answer options: ✅ GST (Goods and Services Tax) and QST (Québec Sales Tax)

  • Property Transfer Duties (Welcome Tax) only
  • Capital Gains Tax and Income Tax
  • Municipal and school taxes only

Correct answer: GST (Goods and Services Tax) and QST (Québec Sales Tax)

Explanation: The sale of most new commercial properties from a builder to a purchaser is subject to both the federal Goods and Services Tax (GST) and the Québec Sales Tax (QST), as per the Excise Tax Act and the Act respecting the Québec sales tax.

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