CRA finds that a co-purchaser of a new rental property can qualify for the new residential rental property rebate (NRRPR), even if his co-purchaser does not

Two unrelated individuals (Individual 1 and Individual 2) agreed to purchase a new condo unit for rental purposes from the builder. However, due to second thoughts, Individual 1 did not close the purchase, so that the condo unit and title thereto were acquired only by Individual 2.

In finding that Individual 2 was entitled to claim the new residential rental property rebate (NRRPR), CRA stated:

[I]n a situation where a group of persons is applying for the NRRPR … [e]ach person would be treated separately … [so that] if one person does not meet all the eligibility requirements, it will not preclude the other person(s) from qualifying for the rebate … .

Cheema, which focused only on who were the named parties to a purchase agreement, may be causing questions that, pre-Cheema, might have seemed straightforward.

Neal Armstrong. Summaries of HST 11 August 2021 GST/HST Interpretation 184857 under ETA s. 256.2(3) and s. 123(1) - recipient.