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Learn how Section 116 of the Income Tax Act affects non-resident sellers, buyer withholding obligations, holdbacks, and real estate closings in Ontario.
Learn about the 2026 HST rebates for new homes, including the federal First-Time Home Buyer GST/HST Rebate and Ontario's proposed expanded relief.
Purchasers of newly constructed freehold homes in Ontario should be aware of an important new requirement that may affect their deposit protection rights.