GST Apportionment

A GST Apportionment is useful from a GST perspective.  These types of valuations are often requrired when a property is used for both a economic and residential purpose.  The curtilage is generally separated from the remainder of the land as it is used for domestic purposes and therefore is GST exempt.

The Curtliage is defined the as the "area of land occupied by a dwelling and its yard and outbuildings, actually enclosed or considered as enclosed."