GST and PST issues in the Construction and Sale of Residential Real Estate 2016


Course Date: October 20, 2016

Welcome and Introduction

Terry G. Barnett - Thorsteinssons LLP, Vancouver
Noah Sarna - Thorsteinssons LLP, Vancouver

Overview of the GST System and Its Application to Residential Development

  • how do the exemptions work?
  • examination of standard certificates and representations
  • input tax credits and rebates
  • overview of the application of PST to construction

Break

Current Issues in Residential Development

  • “house hoppers” – the considerations in advising clients on purchases and sales of “lightly used” new residential realty
  • bare trusts and joint venture – where convenience results in non-compliance
  • resort condominium units – when is the Whistler condo “used residential”?
  • assignment of purchase contracts
  • long term care facilities
  • opportunities in developments on First Nation lands

Questions and Discussion


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