Determining HST-applicability to real estate transactions can be more complicated than many lawyers assume. What’s more, a lack of clarity and errors can often lead to substantial unforeseen costs for clients. This is a dangerous combination from a claims perspective.

This paper will discuss the common categories of HST errors and provide tips on how to avoid such errors and flag potential HST problems. This paper does not provide an exhaustive guide to dealing with HST in specific scenarios, and lawyers should make separate determinations as to HST applicability for each transaction they handle.