Whether the taxpayer had timely filed his application for the Ontario component of the new housing rebate pursuant to s. 256.21(1) for the home of him and his spouse turned on when the substantial renovation of that home was substantially completed (which started the running pursuant to s. 46(6) of the New Harmonized Value Added Tax System Regulations of the two year period for filing the application) and on when the application was filed.
CRA considered that the substantial completion date was January 13, 2020, being the date that the local town conducted its final inspection of the property. The taxpayer argued for January 25, 2000 (the date on which the couple moved back into the home), pointing to the resumption of phone and gas services on that date, and the installation of a concrete driveway pad over six months later. In concluding in favour of the Crown’s position, Yuan J noted (at para. 18) that “the nature of the work completed after January 13, 2020 was not critical to occupancy of the Property.”
However, he went on to find that the taxpayer’s application had been filed within two years of this substantial completion date.