The appellant corporation purchased a condominium unit and rented it under long-term leases for nine years.
It then listed the unit on Airbnb for short-term rentals for 14 months before selling it.
The Minister assessed the appellant for unremitted GST/HST on the sale.
The Tax Court of Canada dismissed the appeal, finding that the change to short-term rentals constituted a change in use to commercial activities, and at the time of sale, the unit was similar to a hotel or motel and not a residential complex.
Therefore, the sale was a taxable supply.
