Question 1

Is GST/HST charged on commercial rent in Canada?

Accepted Answer

Yes, commercial rent is subject to GST/HST. The landlord must charge and remit GST/HST, and commercial tenants can claim input tax credits (ITCs) if registered.

Question 2

Is there rent control for commercial leases?

Accepted Answer

No, commercial leases are not subject to rent control in any Canadian province. Rent increases are negotiated between the parties.

Question 3

What is a triple-net (NNN) lease?

Accepted Answer

In a triple-net lease, the tenant pays base rent plus property taxes, insurance, and maintenance costs. This is the most common structure for commercial leases in Canada.

Frequently Asked Questions