Subsection 256.2(1)
Qualifying Residential Unit
Administrative Policy
RC4231 "GST/HST New Residential Rental Property Rebate” October 2016
Meaning of having "possession" as purchaser
Possession - for GST/HST purposes, generally means that you hold, control, or occupy the property. For...
Paragraph (a)
Subparagraph (a)(ii)
Administrative Policy
RC4231 "GST/HST New Residential Rental Property Rebate” October 2016
Summary of (a)(ii) test
Do you hold the unit for any one of the following purposes?
- To make an exempt lease or sublease of the unit for use by...
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”
A person who is a “builder” for GST/HST purposes (the “Builder”) and an arm’s length purchaser which is not a “builder” for such...
Subparagraph (a)(iii)
See Also
Tsenkova v. The Queen, 2013 TCC 321 (Informal Procedure)
The appellant acquired a condominium unit for investment purposes, and leased it to a company ("Premier Suites") under an agreement which stated:...
Boissonneault Groupe Immobilier Inc. v. The Queen, [2013] GSTC 41, 2012 TCC 362
The appellant build a 78-unit residential building meant for students at a local Cégep, whose school year ran from August to June. Although the...
Melinte v. The Queen, 2008 TCC 185 (Informal Procedure)
The appellant took possession in December 2004 of a newly-constructed condo unit and closed its acquistion on March 1, 2005 (when condominium...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 33(2) | 118 |
Administrative Policy
GST/HST Technical Information Bulletin B-087 “GST/HST new residential rental property rebate” November 2001
12-month test
- the use as a primary place of residence by each such individual
- must be for a period of at least one year, although not necessarily...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 256.2 - Subsection 256.2(7) | 87 | |
| Tax Topics - Excise Tax Act - Section 256.2 - Subsection 256.2(3) | construction commences with excavation | 51 |
16 April 2004 Interpretation 49628
Two Canadian corporations, one of which was designated as the operator of a joint venture, constructed a multi-unit stacked townhouse complex,...
Subsection 256.2(3)
Cases
Canada v. Villa Ste-Rose Inc., 2021 FCA 35
The respondent was a company that was not registered for GST purposes and was required to self-assess itself under ETA s. 191(3) for GST on the...
| 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)
The appellant was not eligible for the new residential rental property rebate in respect of its purchase of a property that was a "personal care...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Unit | 94 | |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | 23 |
Administrative Policy
2 May 2024 GST/HST Interpretation 246050 - Assignment of an interest in real property and direction of title change
CRA indicated that when two purchasers acquired a new condo unit in co-ownership, each could apply for a NRRP rebate and that one person not...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | a direction letter to change how title is conveyed at closing gives rise to a real estate supply | 258 |
| Tax Topics - Excise Tax Act - Section 155 | s. 155 engaged where two related individuals with respective new condo purchase agreements directed that title to both be transferred to them in co-tenancy | 209 |
| Tax Topics - Excise Tax Act - Section 192.1 | s. 192.1 engaged where two related individuals with respective new condo purchase agreements agreed to assign interests in their purchase agreements so as to acquire in co-tenancy | 159 |
GST/HST Notice 323, Proposed GST/HST Treatment of Assignment Sales, May 2022
S. 192.1 rendering of all assignments taxable and excluding the deposit amount may affect the NRRPR (p. 4 under Q.5)
The amount of a new...
11 August 2021 GST/HST Interpretation 184857 - Eligibility for the New Residential Rental Property Rebate
Two unrelated individuals (Individual 1 and Individual 2) agreed to purchase a single unit residential complex from the builder for rental...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient | named co-purchaser of a condo was a recipient of the supply even though he did not close | 72 |
28 February 2019 CBA Roundtable, Q.11
Where there is a joint venture to construct a multiple unit residential complex (MURC), is the “operator” of the joint venture who has a...
| 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” | 201 |
12 February 2013 Interpretation File 145624
A bare trustee (Properties) entered into an agreement for the purchase of a new residential rental unit on behalf of Holdings, so that the...
RC4231 "GST/HST New Residential Rental Property Rebate” October 2016
Determination of unit FMV
For qualifying residential units that are located in a newly constructed multiple unit residential complex, the...
28 May 2004 Ruling RITS 47263
The person constructing a nursing home was not eligible for the rebate, given that the supplies to the residents were exempted under s. 2 of Part...
GST/HST Technical Information Bulletin B-087 “GST/HST new residential rental property rebate” November 2001
Coming into force
The new residential rental property rebate applies to construction, substantial renovations, conversions or additions to rental...
Paragraph 256.2(3)(a)
See Also
Garg Investments Inc. v. The King, 2023 TCC 67 (Informal Procedure)
The appellant (the corporation) acquired the full legal ownership of two new residential properties for rental purposes and claimed the new...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient | the recipients of a supply were the agents named in the purchase agreement, not the beneficial purchaser | 212 |
Administrative Policy
GST/HST Info Sheet GI-093 Harmonized Sales Tax: Ontario New Residential Rental Property Rebate July 2010
Similar Ontario rules except available for more expensive units
The rules and conditions for claiming the Ontario new residential rental property...
Paragraph 256.2(3)(b)
Administrative Policy
RC4231 "GST/HST New Residential Rental Property Rebate” October 2016
Timing of tax payable on condo purchase
If you purchase a qualifying residential unit that is a residential condominium unit where possession of...
Subsection 256(3.1)
Administrative Policy
GST/HST Notice, No. 336, Purpose-built Rental Housing Rebate, June 2004
[Q.1]. When is the construction of a residential complex considered to begin?
Generally, the construction of a residential complex is considered...
Subsection 256.2(7)
See Also
Liao v. The Queen, 2010 TCC 587, [2010] GSTC 169 (Informal Procedure)
The appellant’s claim was denied under s.256.2 on the basis that the application was not made within the two year limitation period set out in...
Administrative Policy
May 2019 CPA Alberta CRA Roundtable, GST Session – Q.10
Notwithstanding the posted question’s wording, CRA apparently addressed a different question of how to secure an increased NRRPR rebate when CRA...
| 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 | 125 |
9 December 2014 Interpretation 165597
An Ontario builder, who submitted multiple applications for the Ontario transitional new housing rebate (OTNHR) using Form RC7000-ON, Ontario...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 262 - Subsection 262(1) | rebate form must be signed (or otherwise certified) | 172 |
GST/HST Technical Information Bulletin B-087 “GST/HST new residential rental property rebate” November 2001
Applying for the New Residential Rental Property Rebate
…Registrants may offset the amount of the rebate on their return when calculating the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 256.2 - Subsection 256.2(1) - Qualifying Residential Unit - Paragraph (a) - Subparagraph (a)(iii) | 485 | |
| Tax Topics - Excise Tax Act - Section 256.2 - Subsection 256.2(3) | construction commences with excavation | 51 |
Paragraph 256.2(7)(a)
See Also
Poirier v. The Queen, 2019 TCC 8
Before going on to reject an argument based on s. 32 of the Interpretation Act that the appellant should be treated as having applied for the new...
| 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 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 | 270 |
| 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)
CRA correctly assessed an individual (Ahmad) so as to deny the new housing HST rebate (because, due to a change in plans, the first use of the new...
| 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
Holdco, which constructed and operated an assisted–living facility, has not reported the deemed s. 191 tax in its return for the reporting...
Subsection 256.2(10)
Administrative Policy
25 March 2021 CBA Commodity Taxes Roundtable, Q.3
A builder constructs a new residential condominium complex containing 300 units. Although most are sold, it rents 10 units to individuals pursuant...