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Are condominium maintenance fees subject to the HST?

April 26, 2017condominium fees HST maintenance Subject

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Are condominium maintenance fees subject to the HST?

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The HST does not apply to condominium maintenance fees. Although the HST does apply to some of the services that condominiums purchase, the 2009 Ontario Budget announced a number of significant measures to address the effect of the HST on consumers.