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  GST/HST NEW HOUSING REBATE  

IS THE REBATE A RELIEF OR A TRAP



New home purchases are generally subject to GST/HST under the law.

However, the law provides some relief from this tax in the form of GST/HST New Housing Rebate.

But the rules for this Rebate are quite onerous and sometimes innocent homebuyers have to pay it back to the CRA with interest.

The Rebate is usually denied because homebuyers often do not know the law on it and improperly present their facts to the CRA.

This can result in undue and unfair payment of GST/HST by new homebuyers when they are actually not required under the law to pay it.

Thus, a relief from GST/HST to begin with may become a trap for some later on.

WHAT TO DO



It is very important to know the relevant laws and to present your facts properly to the CRA to get your Rebate.

You can obtain legal advice and services of a qualified tax lawyer on the relevant laws and how they apply to your facts if you need help.

Abbas Law provides legal advice and services in new housing rebate cases.

We have expertise, experience, and a track record of successfully winning numerous rebate cases against the CRA at various levels, including the Tax Court of Canada.

ACCESS TO JUSTICE ISSUE



The amount of rebate payable back to the CRA is usually not more than $30,000.

Therefore, homebuyers are often in a dilemma if they should dispute their case through a lawyer and incur legal costs without any guarantee of a successful resolution or to fight their case without a lawyer or to pay the amount (even if it is not due).

This can often impede their access to justice and legal rights and lead to unfair consequences of the law on new housing rebate.

HOW WE HELP



We provide our legal advice and services in new housing rebate cases in an affordable manner to enable our clients to have access to justice and to assert their legal rights within their financial means.

Call us for more details on the flexible fees options that we offer our clients.


Our Representative Cases
GST/HST New Housing Rebate

TAX COURT OF CANADA



Our client booked a pre-construction house and obtained GST/HST New Housing Rebate through credit from the builder.

Our client sold the house after the final closing. The CRA audited the case and disallowed the Rebate. The CRA also enforced collection of the Rebate with interest.

We filed a notice of objection to the CRA Appeals Division for our client. We made a solid case, but the Appeals Officer failed to appreciate the law and facts of the case and rejected the objection.

We appealed to the Tax Court of Canada. We again made a solid case for trial. Based on the strength of our case, the CRA made a settlement just one day before the trial and avoided a full-fledged court hearing.

The Tax Court of Canada passed its judgement and allowed the Rebate in full.

CRA APPEALS DIVISION



Our client purchased a pre-construction house and obtained GST/HST New Housing Rebate through credit from the builder.

Our client lived in the house for some time and then rented it out. The CRA audited the Rebate and disallowed it.

We objected the reassessment for our client before the CRA Appeals Division. We made a solid case on law and on facts.

The CRA Appeals Division accepted the objection after oral and documentary submissions by us.

The Rebate was allowed to our client in full.

CRA REBATE DIVISION



Our client purchased a pre-construction condo from a builder.

The builder did not give credit for GST/HST New Housing Rebate on final closing.

Our client consulted us about the legal options available to our client in a given situation.

We obtained the relevant information from our client including the builder’s information.

We represented our client before the CRA’s department dealing with GST/HST New Housing Rebate and made oral and documentary submissions to them.

The CRA reviewed the case and our submissions and issued the full Rebate to our client.

All legal consultations with Abbas Law Lawyer(s) are fully confidential and solicitor-client priviliged under the law.