Indirect Tax Alert

Indirect
Tax
Alert

Tax clarification on FMV appraisals

Aiming to reduce potential appeals and disputes relating to so-called “self-supply” rules, the Canada Revenue Agency (CRA) has provided clarification on the inclusion of GST/HST in Fair Market Value (FMV) appraisals of residential complexes. Our latest Indirect Tax Alert outlines the CRA’s tax stance on FMV appraisals and, in particular, how it impacts builders who also act as landlords.


Baker Tilly Ottawa LLP 400‑301 Moodie Drive Ottawa, Ontario K2H 9C4 ottawa@bakertilly.ca bakertilly.ca	Baker Tilly Canada periodically publishes Indirect Tax Alert for its clients and associates. It is designed to highlight and summarize the continually changing tax and business scene across Canada with respect to indirect tax issues. While Indirect Tax Alert may suggest general planning ideas, we recommend professional advice always be sought before taking specific planning steps.

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Baker Tilly Ottawa LLP · 301 Moodie Drive · Suite 400 · Ottawa, Ontario K2H9C4 · Canada