Insights · Analysis in preparation
HST on Assignment Sales: What GTA Investors Owe
This analysis is being written to the standard the rest of this site holds to — dated, cited to primary sources, and revised when the law or CRA practice changes. It is not yet published.
What this analysis will cover
Assignments of pre-construction homes are taxable supplies, and CRA audits them actively. This piece works through what an assignor owes, and why the enhanced Ontario new housing rebate — 100 percent of the provincial portion on eligible homes up to $1 million, for agreements signed April 2026 through March 2027 — largely excludes assignment sales.
In the meantime
The mandate this analysis supports
The question this piece addresses is already live in practice. The advisory page below sets out how it is handled today; a private consultation is the direct route for a specific matter.
This article reflects tax law and CRA administrative practice as of its publication date. It is general information, not tax, accounting, or legal advice, and reading it does not create a professional-client relationship. Figures, deadlines, and administrative positions change — obtain advice on your own facts before acting.