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

Determination of unit FMV

For qualifying residential units that are located in a newly constructed multiple unit residential complex, the...

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Exclusion for purchasers under purchase agreement

Generally, you are a builder of a residential complex, or an addition to a multiple unit...

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Meaning of having "possession" as purchaser

Possession - for GST/HST purposes, generally means that you hold, control, or occupy the property. For...

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Timing of tax payable on condo purchase

If you purchase a qualifying residential unit that is a residential condominium unit where possession of...

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Summary of (a)(ii) test

Do you hold the unit for any one of the following purposes? To make an exempt lease or sublease of the unit for use by...

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