Briefly summarize the GST/HST implications for each of the following independent scenarios involving real property:

(a) Peter is a first-time homebuyer who purchased a detached house to use as his principal residence. The prior owner lived in the home for 30 years.

(b) Cathy is the owner of a beauty salon and pays monthly rent to operate her business in a unit of a local plaza.

(c) ABC Ltd. constructs a new build with 100 residential condominium units. Upon completion, the entire building is sold to XYZ Co., which intends to lease out the condominium units to individuals for periods of at least 12 months. ABC Ltd. and XYZ Co. are both GST registrants.

(d) Same scenario as (c), except XYZ Co. is not a GST registrant.

(e) Ankit is a student enrolled in a graduate program at the University of Toronto. As part of the program, he accepts a 4 month co-op position at a major accounting firm’s Calgary office and rents a condo to live in during his stay.

(f) Emily purchases a new home in a residential neighbourhood directly from the builder.

(g) While out of town on short business trips, Michael rents out his Vancouver home using a peer-to-peer property rental app to earn some extra income.