No matter how hard you try to rationalize it, 1,200 sales in one day at a single dealer just as the dealers become aware that the program is about to run through its' funds is suspicious.

Doubly so with a company whose lawyers argue in court you can't believe what their CEO says, that holds onto deposits for 7 years for a "coming-soon-car", and whose cars never surprises to the upside on mileage.

A difference without distinction. From the financial point of view, the cheque goes from the Government of Canada to the dealership. Whether the dealership then cuts another cheque or simply discounts the vehicle $5000 is irrelevant because in either case the money has to enter the dealership's coffers.

Now AFAIK adding in the rebate directly as a discount into the bill of sale is the modus operandi of Tesla and other dealerships in Canada that were participating in the iZEV. And that's why I don't think it's impossible that this is legitimate.

If Tesla sold inventory for the previous years and applied the discounts on the bills of sale, but then didn't get around to filing the paperwork until now near the end of the rebate... well that would explain why the sudden rush to get the paperwork done when the pause was announced. Other dealerships were doing something similar and are now out of pocket for their procrastination.

Now it's a little odd to me why a company as tech savvy as Tesla wouldn't have automated the filling of the forms. But I could see that just being due to to mismanagement and potentially also why the store managers refused to comment to CTVNews when they came asking about it.

The idea that people were rushing out to Tesla's website to buy isn't impossible either but Tesla's never been shy about bragging about good sales performance. The fact that the storage lots near the Toronto or Montreal are also quite full doesn't exactly help sell that story either.

Now it's also possible that this is borderline fraud. It's only $330 to establish a numbered company in Ontario, so hypothetically if someone had $3 million or so to create 8600 numbered companies, those holding companies could in 'buy' a Tesla that qualifies under the iZEV for a $5000 reimbursement. Technically that is not illegal on it's own, and money doesn't have to flow anywhere. And actual buyers would still be buying a new car.

It's also possible that it's just outright fraud and Tesla just submitted forms for sales that never happened. There's nothing on the Transport Canada forms that require only a name of the purchaser and then a make, model, and year of the vehicle, so it'd be trivial to just put falsified information into the forms.

Whatever the reality is, it's still suspicious, and bears further scrutiny. Especially given how politically delicate government funds flowing to Tesla is right now.