Curated
Why 'Primary Residence Intent' Matters To Residential Real Estate Owners, Investors: GST/HST New Housing Rebate – Lisi v. The King (2025 TCC 106)
The GST/HST New Housing Rebate, as outlined in section 254 of the Excise Tax Act, offers essential relief to Canadians purchasing a newly built home. To qualify, however, Parliament imposed a strict condition.
Rotfleisch & Samulovitch P.C.