Rebate for builder-built unit (land leased) . : Rv3-1/19-3-2-1998E-PDF

"This section of Chapter 19, Special Sectors: Real Property supersedes paragraphs 22 to 27 of GST memorandum 500-4-5, Housing and Other Real Property Rebates. Side-barring indicates significant changes. Section 254.1 of the Excise Tax Act (the Act) offers a new housing rebate in situations where an individual purchases a building that forms part of a new single unit residential complex or residential condominium unit and leases the land attributed to the complex or unit from the builder on a long-term basis or with an option to purchase. Section 254.1 also applies in situations where the builder assigns the leasehold interest in the underlying land on which the building is situated"--p. [1].

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