Registrants may have to calculate the basic tax content of a property if they increase or decrease their use of the property in their commercial activities. The calculation for the basic tax content takes into account any depreciation in the value of the property since it was last acquired (for example, when it was purchased or when it was last considered to have been purchased, whichever occurred more recently).

two persons, if they are associated with the same third personīasic tax content of a property generally means the amount of the GST/HST that was payable for the last acquisition of the property, and for any improvements made to the property since that last acquisition, less any amounts that were, or would have been, able to be recovered (for example, by rebate or remission, but not by input tax credits (ITC)).

Associated persons (referred to generally as ''associates'') may include:

Election for real property of a public service bodyĪssociated person, for GST/HST purposes, means a person that is generally associated with another person where one controls the other.

Who remits the tax on a taxable sale of real property – vendor or purchaser?.

Charities not using the net tax calculation for charities.

Charities using the net tax calculation for charities.

How to claim both rebates and input tax credits.

Rebate for property or services removed from a participating province or imported goods for use in another province.

Rebate for exported property and services.

Rebate for charities that provide municipal services.

Donations, grants, subsidies and sponsorships.

Charities providing employment assistance to individuals with disabilities.Taxable supplies (other than zero-rated).Members of unincorporated organizations.Does a charity have to register for the GST/HST?.How does the GST/HST work for charities that are not GST/HST registrants?.How does the GST/HST work for charities that are GST/HST registrants?.

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