There are many expenses accrued when it comes to selling a home and moving. Fortunately, for homeowners in Ontario, there are some tax benefits you can take advantage of when it's time to sell.
For home sales, a primary residence is not taxable as an estate, nor does HST/GST apply. However, if the home has not been lived in, for example, if the owner has died and the beneficiaries are not using it, you may be eligible for deductions around its sale. The house is an asset awaiting liquidation, so the costs applied to its sale (auction fees, advertising, depreciation etc.) can be legitimate deductions.