Practical Analysis

The Condo Was Supposed to Be Temporary

A current Binder member’s early house purchase, verbal employment promise and proposed temporary condo raise questions about moving costs and GST/HST.

About this publication

A current Binder member received a verbal assurance of an August employment transfer and purchased a house in the new city before the formal written offer arrived. A Microsoft Teams message expressing the intention to accept the position preceded removal of the purchase conditions. The member plans to rent that house until moving and is considering a newly built condominium in the original city to occupy temporarily before renting it out. Could a primary-residence GST/HST rebate declaration for the condo affect moving-expense deductions and the real estate commission on the former home? Binder Intelligence analyzes the governing legislation, CRA guidance and relevant Tax Court decisions.

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Source and further context CRA moving expense and new housing rebate guidance ↗

Intelligence Law publishes commentary and information, not individualized legal advice. Legal rules and court procedure vary by jurisdiction and circumstances.