Should you consider assignments in real estate investment?

A lot of real estate investors consider assignments but it's important to keep in mind that these assignments on pre-construction residential properties or on new or substantially renovated residential properties are subject to GST/HST.

Some important background information.

Real Estate Tax Advisor, Andrew Ku, shares some excellent information and backgound on using assignments and what to keep in mind when doing so: 

2019/10/assignments-and-taxes-cdn-real-estate-mag-mar-apr-2019.pdf