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When the topic of property rights gets brought up, most people think of ownership and the ability to possess, use, and enjoy land. But the law also recognizes a category of non-possessory interests, where one party has limited rights to use another’s land without owning it. The most common non-possessory rights are called easements.

When purchasing a newly built home or condo in Canada, many buyers are often surprised by the additional cost of Harmonized Sales Tax (HST).