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Published: January 17, 2022

David Rotfleisch, a tax lawyer with Rotfleisch & Samulovitch P.C. in Toronto, shared his thoughts on why a homebuyer was denied the new housing rebate by the Tax Court of Canada

“As can be observed from the Tax Court’s ruling in Reeves v The Queen, to be eligible for the new housing rebate under paragraph 254(2)(b) of the Excise Tax Act, the signatory to the purchase and sale agreement must acquire the property for use as his or her primary residence or the signatory’s relation must acquire the property for use as the relation’s primary residence. If the connection between the individual and the relation is a blood relationship, the term relation carries on a specific meaning — that is, one between siblings, or between a child or descendent of the individual who acquired the property,” says Rotfleisch. “A nice win for everyone but the Canada Revenue Agency,” he added

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"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."

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