CRA indicates that the 4-unit per title requirement for the PBRH rebate cannot be satisfied through combining title immediately after the purchase

The PBRH (new rental housing) rebate was not available regarding the acquisition of a newly-constructed block of four separately titled properties, each consisting of two dwelling units intended for long-term residential use, since only two (rather than four) residential units per title did not qualify as a multiple unit residential complex for PBRH purposes. Furthermore, this issue could not be remedied by consolidating the block of dwelling units into a single title after the purchase, since this test was not met at the time of the purchase.

Neal Armstrong. Summary of 11 October 2024 GST/HST Interpretation 247959 under Real Property (GST/HST) Regulations, s. 4(2)(a).