A NEW LOOK AT GST/HST HOUSING REBATES
"FRUSTRATION" IN CRA HOME REBATE ASSESSMENTS
Federal tax legislation in Canada encourages the construction and renovation of residential homes through a range of tax rebates. However, eligibility for these rebates is not always clear-cut.
In the recent case at the Tax Court of Canada (“TCC”) – Osagie v. The King, 2025 TCC 114 – the Court concluded that a homeowner was eligible to claim a GST/HST “new housing rebate” without satisfying all legislated conditions. This decision suggests that eligibility for GST/HST housing rebates may be broader than previously thought.