Sun – Tax Court of Canada finds that there was a supply of a condo directly from the builder to the assignee of the purchase contract for GST new housing rebate purposes

One of the requirements for the GST (or Ontario HST) new housing rebate is that there be a sale to the purchasing individual by the “builder.” An individual successfully argued that he acquired his condo from the builder rather than from an individual from whom he was assigned the purchase agreement, notwithstanding that he did not give the proper notice of the assignment to the builder (but at the closing, the builder agreed to transfer title directly to the individual anyway).

Neal Armstrong. Summaries of Sun v. The Queen, 2020 TCC 112 under ETA s. 254(2)(a) and s. 254(2)(d).