Canada: Real Estate

Quebec has introduced a new regulation establishing rapid payment and dispute resolution mechanisms for public construction contracts. This regime imposes strict timelines for monthly invoicing, creates a cascading payment system, and provides a 50-day accelerated dispute resolution process through accredited third-party decision-makers. The regulation applies progressively based on contract value, starting September 2025, and aims to reduce payment delays, improve cash flow, and minimize litigation in the

The GST/HST New Housing Rebate lets a purchaser recover part of the GST/HST paid on a newly built or substantially renovated home used as a primary residence.

On February 27, 2018, a majority of the Federal Court of Appeal overturned the Tax Court of Canada and decided that a new-home purchaser cannot claim the GST/HST New Housing Rebate if a co-signer of the purchase agreement doesn’t satisfy the rebate conditions—even if the co-signer held title as a bare trustee for the purchaser’s benefit.