Subsection 256(2) - Rebate for Owner-Built Homes
See Also
Litman v. The King, 2024 TCC 58 (Informal Procedure)
Mr. Litman built a laneway house on top of a detached garage on his property in Ottawa, without severing it, and claimed the new housing rebate. ...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Complex | laneway house atop garage was a separate residential complex notwithstanding that it was not held under separate title | 126 |
Administrative Policy
4 July 2013 Interpretation Case No. 144290
The City leases land to the Developer (with a right to sever and remove improvements on the termination of the lease), and the Developer enters...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 191 - Subsection 191(1) | purported supply of new townhouse on ground lease characterized as mere assignment of leasehold interest | 308 |
| Tax Topics - Excise Tax Act - Section 254.1 - Paragraph 254.1(2)(d) | supply of new townhouse on ground lease | 308 |
Paragraph 256(2)(a)
See Also
Lounsbury v. The Queen, 2019 TCC 109 (Informal Procedure)
The taxpayer and her husband built a house, which was near Lake Huron and a 2 ½ hour drive from their Brampton rental apartment and full-time...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 256 - Subsection 256(3) - Paragraph 256(3)(a) - Subparagraph 256(3)(a)(iii) | substantial completion had occurred by the time of the interim occupancy certificate | 291 |
Whittall v. The Queen, 2017 TCC 212 (Informal Procedure)
An individual gutted and renovated approximately half of the floor space in his bungalow, and did less substantial renovations to the other half...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Substantial Renovation | gutting only half the rooms in a house did not qualify | 411 |
Subsection 256(3) - Application for Rebate
Cases
Lim v. The Queen, docket 98-1202-IT-G (TCC)
The appellant had demolished the fundamental assumption of the Minister that substantial completion occurred in April 1995 by advancing evidence...
Paragraph 256(3)(a)
Subparagraph 256(3)(a)(iii)
See Also
Maskell v. The Queen, 2021 TCC 18 (Informal Procedure)
The taxpayer bought an old house and made substantial renovations to it. The Minister denied his GST/HST New Housing Rebate application on the...
Lounsbury v. The Queen, 2019 TCC 109 (Informal Procedure)
The taxpayer and her husband built a house, which was near Lake Huron and a 2 ½ hour drive from their Brampton rental apartment and full-time...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 256 - Subsection 256(2) - Paragraph 256(2)(a) | larger weekend country home was not their primary place of residence | 301 |
Paragraph 256(3)(b)
Cases
Lachance v. Canada (National Revenue), 2018 FC 925
The applicant misunderstood the CRA Guide entitled “GST/HST New Housing Rebate” when she reviewed it within the two year deadline for filing...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 220 - Subsection 220(3) | CRA could refuse an extension to a taxpayer confused by a CRA Guide | 179 |
March v. Canada (Attorney General), [2013] GSTC 60, 2013 FC 394
The appellant built a new home and moved in May 2009. The deadline for her housing rebate application was May 2011, and the appellant filed her...