9.2 (1) In this section, “newly constructed home” means a home in respect of which the purchaser is entitled to a warranty under section 13 of the Ontario New Home Warranties Plan Act and which is sold to the purchaser by a vendor as defined in that Act; (“logement neuf”) Note: On a day to be named by proclamation of the Lieutenant Governor, the definition of “newly constructed home” in subsection 9.2 (1) of the Act is repealed and the following substituted: (See: 2017, c. 33, Sched. 2, s. 77) “newly constructed home” means a home in respect of which the purchaser is entitled to a warranty described in subsection 47 (1) of the Protection for Owners and Purchasers of New Homes Act, 2017 and that is sold to the purchaser by a vendor within the meaning of that Act; (“logement neuf”) “permanent resident of Canada” means a permanent resident as defined in the Immigration and Refugee Protection Act (Canada); (“résident permanent du Canada”) “purchaser” means, (a) if the conveyance or disposition of the qualifying home occurs before January 1, 2017, an individual who is at least 18 years of age and who has never owned an eligible home anywhere in the world and whose spouse has not owned an eligible home anywhere in the world while he or she was a spouse of the individual, (b) if the conveyance or disposition of the qualifying home occurs on or after January 1, 2017 and the agreement of purchase and sale for the home is entered into on or before November 14, 2016, an individual who is at least 18 years of age, and who has never owned an eligible home anywhere in the world and whose spouse has not owned an eligible home anywhere in the world while he or she was a spouse of the individual, and (c) if the conveyance or disposition of the qualifying home occurs on or after January 1, 2017 and the agreement of purchase and sale for the home is entered into after November 14, 2016, an individual who is at least 18 years of age, who is a Canadian citizen or permanent resident of Canada, and who has never owned an eligible home anywhere in the world and whose spouse has not owned an eligible home anywhere in the world while he or she was a spouse of the individual; (“acheteur”) “qualifying home” means, (a) for agreements of purchase and sale entered into before December 14, 2007, a newly constructed home, and (b) for agreements of purchase and sale entered into after December 13, 2007, an eligible home. (“logement admissible”)  1996, c. 18, s. 13; 1999, c. 6, s. 32 (3); 2005, c. 5, s. 36 (3); 2008, c. 7, Sched. K, s. 3 (1, 2); 2016, c. 37, Sched. 13, s. 8 (1, 2). Eligible home (1.1) For the purposes of this section, an eligible home is, (a) a detached house; (b) a semi-detached house, including a dwelling house that is joined to another dwelling house at the footing or foundation by a wall above or below grade or both above and below grade; (c) a townhouse; (d) a share or shares of the capital stock of a co-operative corporation if the share or shares are acquired for the purpose of acquiring the right to inhabit a housing unit owned by the corporation; (e) a mobile home that complies with the Canadian Standards Association Standard CAN/CSA-Z240 Mobile Homes and is suitable for year round permanent residential occupation; (f) a condominium unit; (g) a residential dwelling that is a duplex, triplex or fourplex; (h) a partial ownership interest as a tenant in common of real property if the ownership interest was acquired for the purpose of acquiring the right to inhabit a housing unit forming part of the real property; (i) a manufactured home that is manufactured in whole or in part at an offsite location, that is intended for basement installation, that is suitable for year round permanent residential occupation and that complies with, (i) the Building Code made under the Building Code Act, 1992, (ii) if the manufactured home is constructed in sections that are not wider than 4.3 metres, Canadian Standards Association Standard Z240.2.1 Structural Requirements for Mobile Homes and Canadian Standards Association Standard Z240.8.1 Windows for Use in Mobile Homes, or (iii) if the manufactured home is constructed in sections that are 4.3 metres or wider, Canadian Standards Association Standard A277 Procedure for Certification of Factory Built Houses; or (j) any other residential property as may be prescribed.  2008, c. 7, Sched. K, s. 3 (3). Refund (2) The Minister may refund, in the manner he or she directs and without interest, tax payable under this Act by a purchaser in respect of the acquisition by the purchaser of a qualifying home to be used by the purchaser as his or her principal residence, (a) if the conveyance or the disposition for which the tax is payable under this Act in respect of the home occurs on or after May 8, 1996; and (b) if the purchaser occupies the home as his or her principal residence no later than nine months after the date of the conveyance or disposition.  2001, c. 23, s. 143; 2008, c. 7, Sched. K, s. 3 (4). Same (2.0.1) If an individual who would otherwise be eligible for a refund under subsection (2) is not eligible because the individual is not a purchaser within the meaning of subsection (1) because the individual is not a Canadian citizen or permanent resident of Canada on the date of the conveyance or disposition, that individual is eligible for the refund if he or she becomes a Canadian citizen or permanent resident of Canada within 18 months after the date of the conveyance or disposition. 2016, c. 37, Sched. 13, s. 8 (3). Maximum refund (2.1) If the agreement of purchase and sale is entered into by the purchaser after March 31, 1999, the maximum amount of tax refundable under subsection (2) in respect of the acquisition of a qualifying home is, (a) $2,000 if the conveyance or disposition of the home occurs before January 1, 2017; and (b) $4,000 if the conveyance or disposition of the home occurs on or after January 1, 2017. 2016, c. 37, Sched. 13, s. 8 (4). Maximum refund (3) If the purchaser is not the only transferee named in the conveyance, the refund payable under subsection (2) to the purchaser shall be reduced to the portion of the refund, determined for all transferees, applicable to, (a) the purchaser’s interest acquired under the conveyance; and (b) subject to subsection (4), the interest of the spouse of the purchaser who previously owned an eligible home anywhere in the world prior to the time he or she became the spouse of the purchaser, if the spouse is named in the conveyance.  1996, c. 18, s. 13; 1999, c. 6, s. 32 (4); 2005, c. 5, s. 36 (4); 2017, c. 8, Sched. 16, s. 4 (1). Exception, spouse’s interest (4) Subject to subsection (4.1), the interest of the spouse referred to in clause (3) (b) shall not be included in the purchaser’s refund if, (a) the conveyance or disposition of the qualifying home occurs on or after January 1, 2017 and the agreement of purchase and sale for the home is entered into after November 14, 2016; and (b) the spouse is not a Canadian citizen or a permanent resident of Canada on the date of the conveyance or disposition. 2017, c. 8, Sched. 16, s. 4 (2). Inclusion in certain circumstances (4.1) The interest of the spouse may be included in the purchaser’s refund in the circumstances set out in subsection (4) if the spouse becomes a Canadian citizen or a permanent resident of Canada within 18 months after the date of the conveyance or disposition of the qualifying home. 2017, c. 8, Sched. 16, s. 4 (2). Limitation (5) An application for a refund under this section shall be made before the expiration of 18 months after the date on which the conveyance or the disposition for which the tax is payable under this Act in respect of the home occurs.  2000, c. 10, s. 19 (3). Information in application (6) All information in an application for a refund under this section shall be available to the public.  2004, c. 31, Sched. 21, s. 15. False or misleading statements (7) Every person is guilty of an offence who makes or assists in making a statement in an application for a refund under this section, or in any document in connection therewith, that, at the time and in light of the circumstances under which it was made, is false or misleading in respect of any fact, or that omits to state any fact the omission of which makes the statement false or misleading. 2017, c. 8, Sched. 16, s. 4 (3). Penalty (8) Every person who is guilty of an offence under subsection (7) is liable on conviction to a fine of not more than $4,000. 2017, c. 8, Sched. 16, s. 4 (3). Section Amendments with date in force (d/m/y) 1996, c. 18, s. 13 - 08/05/1996; 1999, c. 6, s. 32 (3, 4) - 01/03/2000; 1999, c. 9, s. 134 (1) - 01/04/1999 2000, c. 10, s. 19 (2, 3) - 01/04/2000 2001, c. 23, s. 143
- 05/12/2001 2004, c. 31, Sched. 21, s. 15 - 16/12/2004 2005, c. 5, s. 36 (3, 4)
- 09/03/2005 2008, c. 7, Sched. K, s. 3 (1-5) - 14/12/2007 2016, c. 37, Sched. 13, s. 8 (1-4) - 08/12/2016 2017, c. 8, Sched. 16, s. 4 (1-3) - 17/05/2017; 2017, c. 33, Sched. 2, s. 77 - not in force