CRA was willing to accept an unsigned prescribed HST rebate form if there was other evidence of its certification

An Ontario builder, who submitted multiple applications for the Ontario transitional new housing rebate, was missing the signatures of the house purchasers on the two sections of the from certifying that the information on the forms was correct and assigning the rebate to the builder. Headquarters stated:

The CRA should not accept that an assignment of the [rebate] has occurred, or pay any amount of a rebate to a supposed assignee, unless both sections…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.

Although the italicized passage shows a hint of flexibility, one suspects this may not help the hapless builder.

Neal Armstrong. Summary of 9 December 2014 Interpretation 165597 under ETA, s. 256.21(7).