Sales and Leases of Immovables

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Most sales and leases of immovables (real property) by public service bodies are tax-exempt. In some cases, however, they are taxable. Taxable sales and leases of immovables include:

  • sales of new houses or houses that have undergone substantial renovations
  • sales of vacant land to an individual
  • sales of immovables that you use primarily in your commercial activities
  • sales or leases of immovables that you choose to treat as taxable (see Special Election for Immovables)

Special rules may apply if:

  • you claim an input tax credit (ITC) and an input tax refund (ITR)
  • you build a subsidized residential complex

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