Note that the zoning of the listing is not a relevant factor.

The key factor is how the building was used by the present owner (ie – the seller).

If the building was used primarily as a place of residence then the sale is exempt from GST and QST.

In the case of a split-use property (part residential and part non-residential) then GST and QST would apply to the value of the non-residential portion.

When the sale occurs, if requested by the buyer, the seller must provide a statement as to whether all or any part of the property is exempt from GST and QST. This statement is generally found in the deed of sale, but also should be sought in a binding offer to purchase.

Note that if the buyer is registered for the GST and QST, then GST and QST does not have to be charged on the transaction.

It is the duty of the notary to ensure that the GST and QST is charged if required, and they will do this at or before the closing.