Although many people like the idea of carefree living, owning a condo comes with responsibilities.
You will have obligations, like:
Taking the time to understand your rights and responsibilities before you buy will help ensure that you select the condominium community that is best for you.
The sale of the severed portion of vacant land would not be subject to GST/HST since it is not capital property used primarily (more than 50%) in a business and it is not being sold in the course of a business. However, if the land was subdivided into more than two parts, sales of the severed portions are not exempt unless the portion is sold to a relative (or to a former spouse or common-law partner) for their personal use.