- The taxpayer bought a condo in Ottawa and initially leased it long-term until February 2017.
- After February 2017, the condo was rented out as short-term rentals on Airbnb.
- The condo was sold in December 2017 without charging GST/HST, claiming it was a residential complex and exempt.
- The courts ruled the sale was not exempt because the property was used mainly for short-term rentals, making it similar to a hotel or lodging house.
- Therefore, the sale was subject to GST/HST.
Source: mccarthy.ca
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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