Are sale commissions and other selling costs subject to GST?
GST will be charged on commissions and other selling costs (such as surveyors fees, solicitors charges advertising costs, real estate charges, etc) that are associated with the sale of both new and used residential properties. If the sale is of a new residential property, the person selling the property can claim the GST charged on these costs back as an input tax credit if the seller is registered and to the extent the costs were part of an enterprise carried on.
