One of the most difficult issues when dealing with Assignments is the HST issue. The first issue is to determine if HST applies to the transaction. If you are working on an Assignment of an Agreement for a Used Residential Property then generally speaking HST does not apply. If you are dealing with the Assignment of an Agreement for a New Build property, a Substantially Renovated property or, a Commercial Property, then it is likely that HST does apply to the transaction. Onc