By Amit Ummat and Alisha Butani (April 15, 2024, 2:42 PM EDT) -- On March 15, the Tax Court of Canada in 1351231 Ontario Inc v. The King, 2024 TCC 37 was tasked with deciding whether the sale of a condominium unit was subject to GST pursuant to Division II of the Excise Tax Act, R.S.C. 1985, C. E-15 (the Act). In sum, the court found that GST/HST was collectible on the sale of a condominium that was leased under a number of short-term leases through the Airbnb platform. ...