http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/67104/index.do 
Hagos v. The Queen[1] (January 27, 2014) involved an assessment against the taxpayer for overpayment of the new housing rebate in respect of a home he purchased. He had in fact assigned the rebate to the vendor and the amount was credited to him on closing. Subsequently he applied for and received a new residential rental property rebate in respect of the same home. The court was not sympathetic to his claim for a second rebate:
[12] The appellant denied the Minister’s assumptions that he assigned the New Housing Rebate to the builder, notwithstanding documentation to the contrary that the builder credited him in the amount of $24,000 for the New Housing Rebate and notwithstanding his own solicitor’s statement of adjustments crediting him with this amount.
[13] It appears to me that if Mr. Hagos feels he has been overcharged for the Property, his claim is not against the Minister.
[14] Clearly, the appellant has applied for two new housing rebates with respect to the same property, one a New Housing Rebate for Home Purchased from a Builder and a second rebate, a New Residential Rental Property Rebate [NRRP Rebate]. Subsection 262(2) of the Act is found in Division VI of the Act. It provides that:
Only one application may be made under this Division for a rebate with respect to any matter. /
L’objet d’un remboursement ne peut être visé par plus d’une demande selon la présente section.
[15] The applications for the New Housing and NRRP rebates were made under Division VI of the Act. He had already received a rebate when applying for the NRRP rebate.
[16] The appeal is dismissed.
[1] 2014 TCC 65.