Section 262

Subsection 262(1)

See Also

Simonetta v. The King, 2023 TCC 54 (Informal Procedure)

Ms. Simonetta acquired a new Toronto home pursuant to a purchase agreement that specified that the purchase price included any applicable HST. The...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(d) sale occurred as an adventure in the nature of trade, so that HST-inclusive price included tax 224
Tax Topics - Excise Tax Act - Section 223 - Subsection 223(1) price stated to include any HST included HST since the sale was taxable 44
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Builder - Paragraph (f) purchaser established that the vendor was a builder 155

Poirier v. The Queen, 2019 TCC 8

The appellant applied for the new housing rebate on his purchase of a new condo unit even though he had already agreed to lease it out effective...

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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 - Excise Tax Act - Section 256.2 - Subsection 256.2(7) - Paragraph 256.2(7)(a) no power to extend 2-year deadline even where new housing rebate mistakenly applied for within 2 years 126
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 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

Subsection 262(2)

Administrative Policy

22 June 2017 Interpretation 180966

Meaning of matter

Does “matter” refer to a claim period or the substance of what is being claimed? CRA stated:

[W]e consider what would give...

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Words and Phrases
matter
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2) discretion to assess a previously filed rebate application to increase rebate 88
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) required inclusion in assessment can include a rebate claim that was underclaimed 162
Tax Topics - Excise Tax Act - Section 297 - Subsection 297(4) interest on missed rebate claim 102
Tax Topics - Excise Tax Act - Section 261.4 - Subsection 261.4(1) - Paragraph 261.4(1)(c) second rebate application accepted for different transaction 145

Subsection 262(3) - Group of Individuals

See Also

Crooks v. The Queen, 2016 TCC 52 (Informal Procedure)

An agreement for the purchase of a new condo by the individual appellant was amended shortly before closing at the insistence of the mortgage...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(a) accommodation co-owner was not supplied her interest directly by the builder 451
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient “ultimate liability” doctrine indicated an accommodation-party co-purchaser of condo was not a recipient 301
Tax Topics - General Concepts - Substance the addition of an accommodation co-purchaser (for financing purposes) of condo did not reflect the parties' true intentions 173
Tax Topics - General Concepts - Sham the addition of an accommodation co-purchaser (for financing purposes) of condo might have been a sham if done for tax purposes 131
Tax Topics - Statutory Interpretation - Benefits-Conferring Legislation interpretation to favour conferral of intended benefits 207

Ho v. The Queen, 2015 TCC 10 (Informal Procedure)

The appellant agreed to purchase a new home (the "Woodbine property"). Around the same time, his cousin ("Kwinson Ho"), cousin's spouse ("Chun...

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Subsection 262(1)

Administrative Policy

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 256.2 - Subsection 256.2(7) rebate form must be signed (or otherwise certified) 166