GST can be deferred on the purchase price if an owner becomes a GST registrant and plans to continue with short-term rentals (which requires GST to be charged on guest stays and remitted to CRA). Discuss with a Tax Lawyer and/or Tax Accountant for more details.

The purchase of a TA zoned property is usually subject to GST (Goods and Services Tax), or 5% of the assessed value, at the time of purchase. When rented for more than 50% of the year, these properties are classified as a 'commercial' by the CRA (Canada Revenue Agency)
 
Tourist Accommodation zones are located on ‘Resort Lands’ and subject to an annual Tourism Whistler (TW) fees which are used to promote and market ‘Whistler’ to the rest of the world

Property Transfer Tax is payable by the Buyer on every purchase, regardless of country of residence. 

Lawyers or Notaries are required to clear and register new owners at the LTO (Land Titles Office). Costs generally run between $1500 and $2000 depending on the firm and complexities of the transaction.