Tax implications of building a laneway suite By Jason Heath on March 1, 2021 Any time a homeowner becomes a landlord, there may be GST/HST and income tax owing—and the amounts can be quite large. Advertisement Photo by Aysegul Yahsi on Unsplash Q. I read your “capital gains on subdivided land” article—very nice piece. I have a follow up topic for you. I’m not sure if you are familiar, but recent changes to zoning laws have enabled thousands of Toronto property owners to build a laneway house on the back portion of their property, provided it meets various emergency access and lot size requirements.