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The first purchaser of a new house is generally considered to have acquired an interest in that house upon entering into an agreement for its construction and sale. So, you have to include the date you have entered into agreement.
Accordingly, the assignment of the agreement to the assignee purchaser is normally considered to be a sale of the first purchaser's interest in the new house for GST/HST purposes. When a person selling an interest in a new house is the builder of the house, the sale is generally taxable.
Please visit the link provided for further clarifications:
CRA: Assignment of a Purchase and Sale Agreement for a New House or Condominium Unit
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