Important GST/HST considerations under the CECRA Program
Any commercial landlords and/or tenants that have applied for relief under Canada’s Emergency Commercial Rent Assistance (CECRA) program should be aware of the GST/HST implications.
This article written by RSM Canada provides helpful information relating to the GST/HST treatment of the forgivable loan payment to landlords and the GST/HST implications of the rent reduction provided by commercial landlords to their business tenants. The article mainly discusses the GST/HST implications of the CECRA program, but the rules could generally be applied for Quebec’s QST
