Does it apply to all properties? Including rural properties? The CRA Policy statement P-069 confirms GST remittance is required on properties that are greater than 1.24 acres in size absent any proof that the property must be greater than 1.24 acres in size. The sale of bare land is subject to GST including the sale of land where a house was placed, but burned down, the resale of the land alone is subject to GST. Likewise, new houses are subject to GST.

So if you cannot prove that someone lived in the house for 6 months or longer, or if the property is larger than 1.24 acres in size, plan to remit GST on the sale.