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R a share of the capital stock of a co-operative housing corporation (co-op). The house must be the primary place of residence for yourself or a relation. Note for owner-built houses: If you built your house or hired someone to build it, do not complete this form. Use Form GST191, GST/HST New Housing Rebate Application for Owner-Built Houses. For this form, the word house includes a single family home, a residential condominium unit, a duplex, a mobile home, and a floating home. It also includes.

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