Industry of real estate business may face indirect tax—GST/HST and QST—challenges. The indirect tax rules specific to the real estate industry were further complicated by numerous recent changes—i.e., changes that may significantly increase compliance costs and assessment risks for many real estate businesses, including owners of commercial or residential rental properties, owners of seniors’ residences, new home builders, and property managers. The recent indirect tax changes reflect amendments to the law, announced changes for joint ventures, and court decisions.