A developer missed the GST/HST new housing rebate on several units. We filed the rebates and recovered $24,000.
Outcome$24,000
SectorReal Estate
AreaGST/HST
EngagementFixed fee, pay after service
What happened
A small residential developer sold newly built units but never claimed the GST/HST new housing rebates it was entitled to. We reviewed the sale agreements, prepared the rebate applications within the filing window, and submitted supporting documentation. The filings recovered about $24,000 for the developer.
Real estate turns on the income-versus-capital question, the anti-flipping rule and GST self-supply on new residential construction.
The rules this turned on
GST/HST
Registration is mandatory once taxable supplies pass $30,000 over four consecutive calendar quarters. Input tax credits require documentation that scales with invoice size.
Why it bites: Unmatched input tax credits are the first thing disallowed in a sales-tax review, and the assessment covers every period reviewed.
Refunds and adjustments
A T1 adjustment can reach back ten calendar years, and ReFILE handles most changes without a paper T1-ADJ.
Why it bites: Most missed refunds are still recoverable years later. Very few taxpayers go back and look.
What this means for your business
Every engagement above was priced as a fixed fee agreed before the work started, and paid only once the client had reviewed the result. If any of this looks like your situation, the first step is a free 15-minute call — we will tell you plainly whether there is anything worth doing.
Reviewed for the 2025 tax year by Udit Gupta, Certified Tax Accountant. Figures describe a real engagement; outcomes depend on your own facts. Client details are omitted for confidentiality.
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