Canada's Tax Court clarified on 26 June 2026 that the GST/HST new housing rebate requires a clear intention to use a property as a primary residence. The decision, issued as Decision No. 2026 TCC 122, applied to an individual who purchased two condominium units and claimed the rebate.
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International Tax Review · 3 months ago
The interview with Deloitte Canada’s indirect tax partner highlights the significant impact of recent tariff escalations between Canada and the United States on trade and supply chains. It discusses Canada’s reciprocal tariff measures, the repeal of certain countermeasures, and the scheduled comprehensive review of CUSMA in 2026, underscoring the need for businesses to adapt to a rapidly evolving trade environment.
MPA Magazine · 3 months ago
The Canadian federal housing minister’s office retracted earlier claims that the government would cut GST on new homes for a year. The correction follows the introduction of Bill C‑26, which authorises a one‑time payment to provinces and includes a tax‑relief measure that removed the full 13% HST on new homes in Ontario up to $1 million. The measure took effect on 1 April 2026 and expires on 31 March 2027.
VatCalc · 4 months ago
British Columbia will broaden its Provincial Sales Tax (PST) to include a range of professional services from 1 October 2026, maintaining a 7% rate that, combined with the federal 5% GST, brings the total tax on most supplies to 12%. For architectural, engineering and geoscience services, PST will apply to only 30% of the purchase price. Service providers in the new scope must register for PST and prepare to charge, collect and remit the tax, with further administrative guidance to follow.
Troy Media · 5 months ago
Canada’s federal government has announced a one‑time top‑up to the GST credit, rebranded as the Canada Groceries and Essentials Benefit, which will increase payments by 25 % for five years starting in July 2026. The benefit will extend to 500,000 new families, potentially helping up to 12.6 million Canadians, but eligibility thresholds are low, excluding many low‑income households. The article argues that these tweaks are insufficient and calls for a larger increase in the basic personal amount to provide broader relief.
Meyka · 5 months ago
Canada’s federal government fast‑tracked Bill C‑19 on 14 February 2026, adding a one‑time spring top‑up equal to 50 % of the annual GST credit and raising the base credit by 25 % for five years. More than 12 million low‑income Canadians will receive the payment automatically via the CRA, with a family of four eligible for up to C$1,890 in 2026.
Globe and Mail · 5 months ago
Canada Revenue Agency has confirmed that independent financial advisors will now need to collect and remit GST/HST on trailing commissions from mutual fund dealers, effective July 1, 2026. The rule applies to advisors whose taxable revenue from trailing commissions exceeds $30,000, while dealer employees remain exempt. The CRA’s notice clarifies that trailing commissions are no longer considered financial services for GST purposes.
Key Takeaways
On 26 June 2026, the Canadian Tax Court Decision No. 2026 TCC 122 clarified that the GST/HST new housing rebate requires a clear and settled intention to use the property as a primary residence.
On 26 June 2026, the decision confirms that the taxpayer must establish a clear intention to use the property as a primary residence at the time of purchase; otherwise the rebate can be denied.
On 26 June 2026, the decision applies to individuals who purchase condominium units and claim the GST/HST new housing rebate for primary residences.
Primary source
Read the full article at Bloomberg TaxThis summary was published on VATfaqs.com on 8 July 2026. It relates to VAT developments in Canada. The original source is Bloomberg Tax.
