
April 15th, 2025
Short-term Rentals & GST/HST: The Hidden Tax Trap on Condo Sales
Switching to and from Airbnb or another form of short-term rentals can result in a GST/HST bill when a condo is sold or there is a change in use.
Posted on December 11th, 2023 in Domestic Tax, Tourism & Hospitality
As of October 2022, merchants could charge an additional fee for accepting payment via credit card. In a March 28, 2023, Technical Interpretation, CRA opined that the additional fee would be a separate exempt supply of a financial service and, therefore, not subject to GST/HST if all of the following conditions are met:
ACTION ITEM: If charging an additional fee to accept credit cards, ensure you satisfy the above conditions to ensure the fee is not subject to GST/HST.
Article originally published in: Tax Tips & Traps 2023 Fourth Quarter – Issue 144.
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