- Tax Court of Canada found laneway house built on unsevered garage qualified as new residential complex for HST rebate
- Mr. Litman built laneway house in Ottawa on top of detached garage without severing it
- Claimed new housing rebate under ETA s. 256(2)(a)
- Judge St-Hilaire stated laneway house qualified as single unit residential complex for primary residence of relation
- Laneway house detached from main house, forming new residential complex where none existed before
- Definition of residential complex does not require laneway house to be held under separate title
Source: taxinterpretations.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
