A legislation issue on the enhanced rebate is having the start of construction be on one day. If the CRA determines that you started your project at 11:59 p.m. on September 12, you're on the hook for the full HST. If you started two minutes later, on September 13, your full rebate applies. There are also issues with interpretations of the word “intent” as defined in the legislation, which the CRA uses heavily to reject rebates today on affordable housing, on co-op housing and for any other provider that is struggling.
