Net Rent (triple net or base rent): the rent for the property ONLY; does not include GST, property tax, insurance or utilities. (The owner recovers these expenses from the tenant or the tenant pays them directly.)
Gross Rent: net rent + all costs (taxes, insurance, utilities).
Semi-Gross Rent: the total net rent; owner likely pays taxes and insurance, or a combination of operating costs and does NOT recover them from the tenant.