GST/HST New Housing Rebate in Canada: How to Prove Primary Residence Intent After Lisi v. The King (2025)
The GST/HST New Housing Rebate can return meaningful dollars on a new-build purchase. The key hurdle is often overlooked: proving you intended to use the property as your primary residence when you signed the purchase agreement. That’s the focus of section 254(2)(b) of the Excise Tax Act. Technical, yes—but manageable with the right preparation. In […]