Section 256.2

Subsection 256.2(1)

Qualifying Residential Unit

Administrative Policy

RC4231 "GST/HST New Residential Rental Property Rebate" October 2016

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Words and Phrases
possession

Paragraph (a)

Subparagraph (a)(iii)

See Also

Tsenkova v. The Queen, 2013 TCC 321 (Informal Procedure)

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Boissonneault Groupe Immobilier Inc. v. The Queen, [2013] GSTC 41, 2012 TCC 362

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Melinte v. The Queen, 2008 TCC 185 (Informal Procedure)

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Administrative Policy

GST/HST Technical Information Bulletin B-087 “GST/HST new residential rental property rebate” November 2001

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 256.2 - Subsection 256.2(7) 77

16 April 2004 Interpretation 49628

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Subsection 256.2(3)

See Also

Blanche's Home Care Inc. v. The Queen, [2004] GSTC 30, 2004 TCC 192 (Informal Procedure)

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Administrative Policy

12 February 2013 Interpretation File 145624

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28 May 2004 Ruling RITS 47263

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Paragraph 256.2(3)(a)

Administrative Policy

GST/HST Info Sheet GI-093 Harmonized Sales Tax: Ontario New Residential Rental Property Rebate July 2010

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Paragraph 256.2(3)(b)

Administrative Policy

RC4231 "GST/HST New Residential Rental Property Rebate" October 2016

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Subsection 256.2(7)

See Also

Liao v. The Queen, 2010 TCC 587, [2010] GSTC 169 (Informal Procedure)

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Other locations for this summary
Application sent by ordinary mail thereby received.

Administrative Policy

9 December 2014 Interpretation 165597

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 262 - Subsection 262(1) rebate form must be signed (or otherwise certified) 166

GST/HST Technical Information Bulletin B-087 “GST/HST new residential rental property rebate” November 2001

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Paragraph 256.2(7)(a)

See Also

Poirier v. The Queen, 2019 TCC 8

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 297 - Subsection 297(1) 12 months to bounce a rebate application was “with all due dispatch” 300
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(b) intention to occupy vitiated when agreement to lease the new condo 91
Tax Topics - Statutory Interpretation - Interpretation Act - Section 32 failure to state mention material particulars not cured by s. 32 145
Tax Topics - Excise Tax Act - Section 262 - Subsection 262(1) failure to include prescribed information vitiated purported new rental housing rebate application 248
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) s. 296(2.1)(b) precluded using s. 296(2.1) to overcome the 2-year deadline for claiming the NRRP rebate 270

Ahmad v. The Queen, 2017 TCC 195 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) CRA was required to determine, when assessing, whether the taxpayer had an unclaimed GST/HST rebate 432

Paragraph 256.2(7)(c)

Administrative Policy

29 May 2006 Interpretation 44287

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