GI-092 CANCELLED Harmonized Sales Tax: Leases of Real Property in Ontario and British Columbia

This info sheet explains the rules that apply to the supply of real property made by way of lease, licence or similar arrangement where the property is situated in Ontario or British Columbia (B.C.). In the remainder of the document, references to a supply by way of lease include a supply by way of licence or similar arrangement and lessee means the recipient of a supply by way of lease.