Canada Tax Court Issues Decision Clarifying Partial GST/HST Rebate on New Housing

The Canadian Tax Court Feb. 10 issued Decision No. 2026 TCC 28, clarifying the partial GST/HST rebate on new housing purchases. The taxpayer, an individual, applied for the partial rebate on a new condominium unit he purchased, then sold the unit 16 months after purchase. The Minister of National Revenue denied the rebate. The taxpayer argued that his wife worked near the rebate property and that the move from the property was due to lack of parking. On appeal, the Tax Court found that: 1) although the taxpayer was unable to produce utility and similar bills, his testimony was credible ...