Maskell – Tax Court of Canada suggests that “substantially completed” might refer to 90% or less

The deadline for the taxpayer to have made his GST/HST New Housing Rebate application turned on when his project of substantially renovating a house he had acquired in dilapidated condition was “substantially completed.” Russell J stated:

There is no definition in the Act of the phrase “substantially completed”. Administratively the Minister considers the term "substantially" as denoting at least 90%. There is jurisprudence suggesting it could mean somewhat less than 90%. Giving the Appellant the benefit of any doubt I will consider the term as indicating no less than 90%.

Russell J then found that, even applying the higher 90% threshold favoured by CRA, the taxpayer’s project was substantially completed more than two years before he made his rebate application – so that it was correctly denied.

Neal Armstrong. Summary of Maskell v. The Queen, 2021 TCC 18 under s. 256(3)(a)(iii).