TWO PROGRAMS: When Municipalities Sell Property for Unpaid Taxes: Process and Pitfalls AND New Home HST Rebates in Ontario: What Has Changed and Who Qualifies

When Municipalities Sell Property for Unpaid Taxes: Process and Pitfalls

A tax sale raises different concerns for the property owner and a prospective bidder. Sachit Tatavarti, Legal Counsel for the City of London, explains Ontario’s process under the Municipal Act, 2001, from a tax arrears certificate and the opportunity to redeem through public sale and registration of a tax deed. The presentation addresses title and property due diligence, tender requirements, deposits and common bidding errors. For owners, it covers notice and address issues, postponement of a sale and recovery of surplus proceeds. It also examines when errors in the process may make proceedings voidable and what changes once the tax deed is registered.

New Home HST Rebates in Ontario: What Has Changed and Who Qualifies

A buyer of a new Ontario home may qualify to recover some or all of the HST. First-time buyers have one set of newer rules; a temporary Ontario program may also provide the full 13% to eligible buyers who are not first-time buyers. The existing rebates remain available where their conditions are met. Matt Wilson explains how lawyers can determine which rules apply by checking the buyer’s circumstances, the home’s value and the date of the original purchase agreement. He also addresses assignments, construction deadlines and builder rebate calculations, with a checklist for the closing file.