Section 256.2

Subsection 256.2(1)

Qualifying Residential Unit

Administrative Policy

Paragraph (a)

Subparagraph (a)(ii)

Administrative Policy

Clause (a)(ii)(A.1)

Administrative Policy

10 October 2019 GST/HST Interpretation 193324 - Clause (a)(ii)(A.1) of the definition of “qualifying residential unit”

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Subparagraph (a)(iii)

See Also

Tsenkova v. The Queen, 2013 TCC 321 (Informal Procedure)

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Boissonneault Groupe Immobilier Inc. v. The Queen, [2013] GSTC 41, 2012 TCC 362

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Melinte v. The Queen, 2008 TCC 185 (Informal Procedure)

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Administrative Policy

GST/HST Technical Information Bulletin B-087 “GST/HST new residential rental property rebate” November 2001

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 256.2 - Subsection 256.2(7) 77

16 April 2004 Interpretation 49628

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Subsection 256.2(3)

Cases

Canada v. Villa Ste-Rose Inc., 2021 CAF 35

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 280 - Subsection 280(1) “amount” on which interest and penalty calculated reflected reduction for rebate claim even though s. 296(2.1) not directly applicable 418
Tax Topics - Excise Tax Act - Section 228 - Subsection 228(6) s. 228(6) would have resulted in set-off of rebate claim against net tax 254
Tax Topics - Statutory Interpretation - Resolving Ambiguity provision was not clear and unequivocal, so that purpose and policy could be resorted to 148
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) set-off under s. 296(2.1) informed an implied set-off in determining “amount” in s. 280(1) 273

See Also

Blanche's Home Care Inc. v. The Queen, [2004] GSTC 30, 2004 TCC 192 (Informal Procedure)

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Administrative Policy

28 February 2019 CBA Roundtable, Q.11

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Builder more than one person can meet the definition of “builder” 195

12 February 2013 Interpretation File 145624

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28 May 2004 Ruling RITS 47263

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Paragraph 256.2(3)(a)

Administrative Policy

GST/HST Info Sheet GI-093 Harmonized Sales Tax: Ontario New Residential Rental Property Rebate July 2010

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Paragraph 256.2(3)(b)

Subsection 256.2(7)

See Also

Liao v. The Queen, 2010 TCC 587, [2010] GSTC 169 (Informal Procedure)

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Other locations for this summary
Application sent by ordinary mail thereby received.

Administrative Policy

May 2019 CPA Alberta CRA Roundtable, GST Session – Q.10

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) ss. 296(2.1) and 262(2) technically prohibit adjustment to already-filed NRRP rebate claim 121

9 December 2014 Interpretation 165597

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 262 - Subsection 262(1) rebate form must be signed (or otherwise certified) 166

GST/HST Technical Information Bulletin B-087 “GST/HST new residential rental property rebate” November 2001

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Paragraph 256.2(7)(a)

See Also

Poirier v. The Queen, 2019 TCC 8

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 297 - Subsection 297(1) 12 months to bounce a rebate application was “with all due dispatch” 314
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(b) intention to occupy vitiated when agreement to lease the new condo 103
Tax Topics - Statutory Interpretation - Interpretation Act - Section 32 failure to state mention material particulars not cured by s. 32 151
Tax Topics - Excise Tax Act - Section 262 - Subsection 262(1) failure to include prescribed information vitiated purported new rental housing rebate application 268
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) s. 296(2.1)(b) precluded using s. 296(2.1) to overcome the 2-year deadline for claiming the NRRP rebate 302

Ahmad v. The Queen, 2017 TCC 195 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) CRA was required to determine, when assessing, whether the taxpayer had an unclaimed GST/HST rebate 456

Paragraph 256.2(7)(c)

Administrative Policy

29 May 2006 Interpretation 44287

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