Understanding whether HST applies to your real estate transaction is crucial for both buyers and sellers. In Ontario, HST is generally payable on property sales unless the property qualifies for exemptions such as used residential or personal use property. For commercial real estate, a 13% HST applies, but registered purchasers may remit directly to the CRA and claim an input tax credit. Special rules also apply to vacant land and farmland, depending on past use and ownership structure. Additionally, certain business sales may qualify for an HST election, exempting the transaction from tax under specific conditions.