Expert Analysis

Condo corps. and GST/HST registration: Not as straightforward as it seems

By David West and John Bassindale ( October 19, 2026, 2:31 PM EDT) -- Property managers and directors of condominium corporations often assume that a condominium corporation (condo corp.) need not register for GST/HST under the Excise Tax Act (ETA) because the supplies it makes to owners and tenants of residential units are tax “exempt.”...