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In this case the registered purchaser is required to remit the tax directly. You are not required to collect the tax as the purchaser has to self-assess. The purchaser would remit the tax using either the GST 60 GST/HST Return for Acquisition of Real Property or if using the land primarily in commercial activities their regular GST/HST return. If you are making a taxable sale of land to a non-registrant and that sale is your only commercial activ.

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