GST/HST Severed Letters - 2022-06

HST severed letters, 2022-06

GST/HST Interpretation

10 May 2022 GST/HST Interpretation 234662 - Ability for a joint venture operator to credit GST/HST new housing rebates to purchasers of residential condominium units

CRA Tags
ETA Part IX, 273.
co-owner of condo development project could be appointed as JV operator to collect HST on condo sales and claim ITCs
operator under JV for condo development with co-ownership interest in lands qualified as a builder
operator with co-ownership interest in JV condo development lands could credit new housing rebate to purchasers

GST/HST Ruling

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