Here are 2 interpretations about HST and commissions. The position that can be taken is that any residential sales that firm up before July 1, 2010 but close on or after July 1, 2010, only GST would apply because 90% of the realtors job would have been finished, only conveyancing to be done. If you have listing which firms up after July 1, 2010, it likely that HST would apply; however there m ...