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Appeal partly allowed on HST reassessment. The Court held the property sale was exempt because the renovation was abandoned after demolition and before substantial reconstruction.
The Tax Court dismissed Mr. Becker’s GST/HST appeal, finding Westgate was built in an adventure or concern in the nature of trade, and that he never occupied it.
The Tax Court dismissed a GST/HST bad-debt appeal, finding no sufficient proof of individual collection efforts, no proven write-off in the books, and unmet remittance conditions.
The Tax Court allowed a GST/HST appeal in part, holding the returns were misrepresented through neglect or carelessness, but the Minister did not prove gross negligence penalties.
Appeal under section 323 of the Excise Tax Act partly allowed. The Court reduced the derivative assessment by $5,693.79 and referred the matter back for reassessment.
The Tax Court dismissed a late GST/HST New Residential Rental Property Rebate appeal, holding subsection 296(2.1) did not apply and no time extension was available.
The Tax Court allowed Mr. Talukdar’s GST/HST new housing rebate appeal, finding he intended the condo as his primary residence and was the first occupant.
Two GST/HST appeals were denied. The Tax Court found the appellants were builders, made a self-supply of their home, could not use the personal-use exception, and owed tax based on a $915,000 value.
Appeal by Mandeep Sharma under the GST/HST New Housing Rebate was allowed. The Tax Court found she intended to occupy the property as a primary residence and did occupy it.
The Tax Court dismissed Yoram Elhav’s appeal from a GST/HST New Housing Rebate denial, finding the evidence did not prove a settled intention at purchase.
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