Clause 109 amends the new housing rebate of the GST, or the federal component of the HST. When a new house is purchased, a condition of the rebate specifies that, if there are two names on the title of ownership, those two people must acquire the property for use as a principal residence.
The amendment relaxes that rule. Basically, it makes things simpler. The amendment is very technical but the result is that, if there are two names on the title of ownership, one of those people must acquire the property in order to use it as a principal residence.