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A legitimate real estate construction contract should also include an exact date for completion. If the date of delivery does not match the date of completion, then the contract should be modified so that it reflects this. In the event that it does not the contractor isn't responsible for the tax. Additionally, the contract must contain plans for the building of the new building. If the contractor is unable to respect the agreed-upon deadline the refunds could be as a result of an unintentional infraction to the terms of contract.