Do condominium buyers have to pay sales tax on units they purchase?
In Nova Scotia buyers must pay the Harmonized Sales Tax (HST) on newly built units, but not on previously owned units. HST may be charged on resale condos in cases where the previous owner aquired the unit primarily for business purposes (with the exception of long-term rental income). HST can also be charged if the previous owner claimed input tax credits for unit improvements, and, in some cases, if there have been substantial renovations.
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