This presentation will address issues regarding the application of the goods and services tax (GST) and the Québec sales tax (QST) in real estate, and will cover in particular:

• The purchase and sale of real estate properties, including purchase price adjustments, purchase options and deposits
• Issues surrounding leases, including the property and business taxes applied to commercial lease payments, incentives, lease assignments, damages and lease termination fees
• Issues surrounding joint ventures and real estate management
• The use of nominees
• Mixed use property (residential and commercial)
• Air rights and density rights
• Seizures