Questions and responses 45th Parliament, 1st session May 26, 2025, to present

With regard to the government's elimination of the goods and services tax for first-time home buyers on new homes up to $1 million and the reduction of the goods and services tax for first-time home buyers on new homes between $1 million and $1.5 million: (a) as of what transaction date does this tax measure come into effect; and (b) will this measure be done through a refund system, or will first-time home buyers be exempt or subject to a reduced tax rate at the time of purchase?

With regard to the goods and services tax new housing rebate for a new or substantially renovated house used as a primary residence: (a) how many homeowners applied for the rebate, broken down by year since 2017; (b) how many first-time home buyers applied for the rebate, broken down by year since 2017; (c) what is the breakdown of (a) by those whose property was a new build versus an existing home; and (d) what is the breakdown of (a) and (b) by province or territory?

With regard to the goods and services tax rebate for first-time home buyers: (a) how many homeowners applied for the rebate, broken down by year since 2017; (b) what is the breakdown of (a) by those whose property was a new build versus an existing home; and (c) what is the breakdown of (a) and (b) by province or territory?

With regard to the Canada Revenue Agency's application and enforcement of the goods and services tax at fuel stations operated on reserve lands in Ontario and broken down by each of the last five years: (a) how many fuel stations in Ontario were operating on reserve lands and were registered with the Canada Revenue Agency to collect and remit the goods and services tax; (b) what is the value of goods sold through the stations that is (i) subject to, (ii) exempt from, the goods and services tax; (c) what was the total amount of goods and services tax collected from the stations; (d) what guidelines does the Canada Revenue Agency have in place to ensure that goods and services tax exemptions are not provided to those who do not qualify for the exemption; and (e) how many audits has the Canada Revenue Agency conducted on stations in Ontario related to goods and services tax remittance and what were the results of the audits?

With regard to the First-time home buyers' goods and services tax/harmonized sales tax rebate, since the program came into force and broken down by province and territory: (a) how many applications have been received; (b) how many applications have been approved; (c) how many applications have been denied; (d) what is the total value of rebates paid; (e) what is the average value of rebates paid; (f) how many applications are currently under review or awaiting a decision; (g) what is the average processing time for completed applications; and (h) what is the fiscal cost of the program to date, in total and broken down by type of cost?

With regard to the goods and services tax and harmonized sales tax, in total and broken down by province or territory, for each of the last five years: (a) how much goods and services tax or harmonized sales tax revenue did the government collect from grocery stores; (b) how much goods and services tax or harmonized sales tax revenue did the government collect on food categorized by the government as "consumable products not considered basic groceries"; and (c) what is the breakdown of (b) by type of "foodstuffs excluded from zero-rating"?