An Ontario builder, who submitted multiple applications for the Ontario transitional new housing rebate (OTNHR) using Form RC7000-ON, Ontario Retail Sales Tax (RST) Transitional New Housing Rebate, indicated that the OTNHRs had been assigned to it. However, neither section F, "Certification", nor section G, "Assignment of rebate", of Form RC7000-ON were signed by any of the purchasers. CRA stated:
Where the CRA receives a Form RC7000-ON in respect of the purchase of new housing by an individual and the assignment of that rebate to the builder, sections F and G of Form RC7000-ON must both be signed by the individual. The CRA should not accept that an assignment of the OTNHR has occurred, or pay any amount of a rebate to a supposed assignee, unless both sections F and G are signed by the individual (or there is other evidence of the individual having certified the information in those sections) and the CRA is satisfied as to the validity of the assignment.
