Change in the Use of Your Property May Trigger GST
From the Government of Canada’s website, “Changes in the Use of Your Property: When there is a change in use of a property you have, you may be considered to have sold all or part of your property even though you did not actually sell it. The following are some sample situations:
- “You change all or part of your principal residence to a rental or business operation
- “You change your rental or business operation to a principal residence