Section 256.2

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...

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Words and Phrases
possession

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...

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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...

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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:...

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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...

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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...

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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...

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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,...

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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...

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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)

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...

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Administrative Policy

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...

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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...

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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...

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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

A bare trustee (Properties) entered into an agreement for the purchase of a new residential rental unit on behalf of Holdings, so that the...

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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...

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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...

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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...

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Words and Phrases
construction

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...

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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...

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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...

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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...

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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

Notwithstanding the posted question’s wording, CRA apparently addressed a different question of how to secure an increased NRRPR rebate when CRA...

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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

An Ontario builder, who submitted multiple applications for the Ontario transitional new housing rebate (OTNHR) using Form RC7000-ON, Ontario...

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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

Applying for the New Residential Rental Property Rebate

…Registrants may offset the amount of the rebate on their return when calculating the...

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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...

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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 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...

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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

Holdco, which constructed and operated an assisted–living facility, has not reported the deemed s. 191 tax in its return for the reporting...

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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...

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Words and Phrases
repay