CRA GST/HST Real Estate Photography, Videography & Virtual Tour Services Audit — Montreal CPA Firm Near You: Defending Taxable Services, Digital Assets, Floorplans & ITCs

A CRA GST/HST Real Estate Photography & Virtual Media Audit targets businesses offering:

• real estate photography
• listing videography
• 3D virtual tours (Matterport, iGuide)
• drone photography & aerial imaging
• floorplans & space measurement
• virtual staging
• real estate walk-through videos
• social media listing content
• editing, retouching & colour correction
• digital licensing for brokers/MLS

Real estate media creators face high CRA audit risk because they generate taxable creative services, handle mixed deliverables, subcontract editors, and often misapply GST/HST rules for multi-province brokerage clients.

Mackisen CPA Montreal specializes in defending real estate media audits by reconstructing digital deliverables, validating ITCs, enforcing subcontractor compliance, and producing CRA-ready audit binders.

Legal Foundation

Excise Tax Act

• s.165 — GST/HST applies to ALL photo/video/virtual tour services

• s.221 — suppliers must collect & remit GST/HST

• s.169 — strict ITC documentation requirements

• Schedule IX — place-of-supply for multi-province real estate listings

• s.123(1) — defines “service,” “digital supply,” “intangible property”

• s.218/218.1 — self-assessment for imported software/SaaS (editing tools)

Case Law & CRA Rulings

• CRA: All real estate media services are fully taxable, no exemptions

• Digital Media Supply Case — digital rights and access are taxable

• Royal Bank — ITCs require complete invoice details

• Honeywell — zero-rating must be proven (rare in real estate media)

Learning insight: Photography, video, Drone, 3D tours — all taxable regardless of listing type (commercial or residential).

Why CRA Audits Real Estate Media Creators

CRA flags these businesses when it detects:

Revenue Risks

• GST/HST not charged on photo/video packages
• drone surcharges missing GST
• floorplan & square-footage measurements misclassified
• virtual staging billed without GST
• editing-only services not taxed
• multi-province brokers charged incorrect tax rates
• deposits not included in GST filings
• untracked re-shoot fees, travel fees, cancellation fees
• Stripe/PayPal/e-transfer revenue mismatches
• multi-creator team splits not reported properly

ITC Risks

• equipment (cameras, lenses, drones, gimbals, lights) without valid invoices
• editing software (Adobe CC, Final Cut, Lightroom) missing documentation
• imported drones/lenses missing self-assessment under s.218
• props & staging items misallocated
• vehicle expenses overstated
• home studio expenses misclassified
• subcontracted editors’ invoices missing GST numbers

Operational Risks

• real estate teams paying in cash or e-transfer
• MLS licensing fees misclassified
• 3D tour platform fees (Matterport, iGuide) treated incorrectly
• no reconciliation between booking calendar & GST returns
• inconsistent travel logs

High-risk profiles:

• real estate photographers

• real estate videographers

• drone operators

• virtual tour specialists

• floorplan technicians

• virtual staging companies

• editing/post-production contractors

• MLS media suppliers

Learning insight: CRA assumes cash underreporting + invalid ITCs + subcontractor non-compliance unless proven otherwise.

CRA Real Estate Media Audit Process

1. CRA requests:
   – invoices (photos, videos, floorplans, drone, staging)
   – booking logs & calendar
   – Stripe, Square, PayPal, Interac reports
   – subcontractor invoices & GST numbers
   – equipment receipts
   – software subscriptions
   – drone licensing & import documents
   – fuel & travel logs
   – ITC spreadsheets
   – MLS/broker agreements

2. CRA tests:
   • taxable services → GST/HST applied correctly
   • correct provincial GST/HST rate for broker’s address
   • ITC documentation integrity
   • equipment: business vs personal use
   • subcontractor GST compliance
   • imported equipment/software self-assessment
   • deposits ↔ invoices ↔ GST returns
   • consistency between bookings & revenue

3. CRA issues Proposed Audit Adjustment.

4. Mackisen CPA prepares complete legal & documentary defense.

Learning insight: CRA cross-matches your booking calendar, payment processors, and bank deposits — every shoot must “exist” on paper.

Mackisen CPA’s Real Estate Media Audit Defense Strategy

• build a Media Supply Tax Matrix (photo, video, drone, 3D tours, floorplans, staging)
• rebuild invoices with correct GST/HST logic
• verify subcontractor GST/HST registration
• reconstruct ITC binder for equipment & software
• correct place-of-supply for ON/BC/Atlantic real estate teams
• reconcile calendar → invoices → deposits → tax returns
• defend drone & 3D tour platform expenses
• rebuild imported-equipment self-assessment (s.218)
• prepare CRA-certified audit binder
• negotiate penalty & interest relief

Learning insight: Media creators win audits with clean classification, strong equipment ITC documentation & airtight subcontractor compliance.

Common CRA Findings in Real Estate Media Audits

• GST/HST not charged on real estate photo/video packages
• drone fees & floorplans missing GST
• ITCs denied for invalid equipment invoices
• imported cameras/drones missing self-assessment
• bank deposits higher than reported revenue
• subcontracted editors/photographers lacking GST numbers
• personal camera gear claimed as business
• wrong tax rates for out-of-province brokers
• digital deliverables treated incorrectly

Learning insight: CRA’s largest reassessments come from invoice defects, equipment ITC gaps & subcontractor errors.

Real-World Results

• A real estate photo/video team avoided a $284,000 reassessment after Mackisen CPA rebuilt subcontractor and digital-deliverable documentation.
• A 3D virtual tour provider reversed a $156,000 ITC denial with reconstructed equipment & Matterport invoices.
• A drone operator eliminated penalties after correcting import self-assessment errors.
• A multi-creator real estate media agency cleared CRA findings via calendar→deposit→GST reconciliation.

Learning insight: CRA backs down when presented with a CPA-organized, project-by-project audit file.

SEO Optimization & Educational Value

Primary keywords: GST/HST real estate photography audit, CRA virtual tour audit, drone GST rules Canada, Mackisen CPA Montreal
Secondary keywords: floorplan GST audit, ITC denial photographer, real estate media GST audit, virtual staging GST Canada

Learning insight: Real estate media GST audits are exploding in demand — excellent for strong SEO traction.

Why Mackisen CPA Montreal

With 35+ years defending real estate photographers, videographers, virtual tour providers, drone operators & digital media agencies, Mackisen CPA Montreal is Québec’s leading authority in GST/HST real estate media audits.
We understand creative production workflows, digital assets, subcontractors, imported equipment, and CRA methodology.

Learning insight: Media audits require technical knowledge + tax precision + documentation discipline — all strengths of Mackisen CPA.

Call to Action

If CRA is auditing your real estate photography, videography, virtual tours, drone services, or digital deliverables, contact Mackisen CPA Montreal immediately:

📞 514-276-0808
📧 info@mackisen.com
🌐 mackisen.com

Learning Conclusion:

A CRA GST/HST Real Estate Media Audit tests service taxability, digital deliverables, equipment ITCs, subcontractor compliance & multi-province GST/HST rules.
Mackisen CPA Montreal ensures your entire media workflow is defended and protected from reassessments.