Sales of vacant land by individuals are often exempt but not always. For example, bare land that was retained by the Seller for personal use or if the land is sold to a relative, it is likely exempt.
However, if the land was used to generate income or is subdivided for the purpose of development, i.e. subdivided into more than two parcels, then G.S.T. is likely payable by the Buyer to the Seller.
A ruling should be requested for certainty in respect of any particular GST/HST matter.
If you want to make a technical enquiry on the GST/HST by telephone you can call toll-free 1-800-959-8287.
For more information: www.cra-arc.gc.ca/E/pub/gi/gi-003/gi-003-e.pdf