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The Tax Court dismissed Anastasia Goncharova’s GST/HST new housing rebate appeal, finding the condominium was not acquired as the family’s primary residence.
The Tax Court quashed an application to extend time to object to a GST/HST rebate reassessment because no prior written request to the Minister was made.
Judicial review of a CRA taxpayer-relief decision was dismissed. The Court found the partial cancellation of arrears interest was reasonable and would not revisit rebate eligibility.
Court found Substantial Completion Date was January 13, 2020 (town final inspection). Court accepted credible evidence that the application was mailed December 31, 2021 (accountant testimony corroborated by Canada Post receipt). Under Regulation 46(6) the due date was January 13, 2022; because the application was mailed before that date it was timely. The assessment denying the rebate was set aside and the matter remitted to the Minister for reconsideration and reassessment to grant the rebate of $16,080; no costs awarded.
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The Federal Court dismissed judicial review of a denied late GST/HST rebate extension, finding the applicant’s COVID-19 hardship evidence insufficient under the CRA guidelines.
The appeal is dismissed because the majority decision in Canada v. Cheema is binding: co-purchasers, including those holding title as trustees, constitute the "particular individual" under ss.254(2) and 262(3) and no exception for trustees applied at the relevant time; appellant did not demonstrate Cheema was manifestly wrong or distinguishable, so the Tax Court correctly denied the rebate.
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The statutory wording of s.254(2) requires intent at the time of purchase but does not make actual occupation the sole means of proof; the appellant’s possession date and objective actions (utilities, insurance, furnishings, installations, photographs, property tax assessment and other conduct) established she intended to and was the first to occupy the townhouse, entitling her to the Ontario portion of the new housing rebate; the matter is returned to the Minister for reconsideration and reassessment accordingly.
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Applying Cheema and Ngai, where a newly constructed home is supplied to multiple purchasers the regulatory scheme treats them as a group so every purchaser must meet the intention-to-occupy/relation test; a niece is not a relation of an aunt under the Income Tax Act definitions, therefore the aunt purchaser did not qualify and the NHRebate is unavailable to the appellant.
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The Federal Court dismissed an application for judicial review of a denied late GST/HST new housing rebate filing, finding the Minister’s refusal reasonable.
The Court accepted that paragraph 254(2)(g) contains alternative conditions and that subparagraph 254(2)(g)(ii) was satisfied on the record; the Tax Court Judge's credibility finding based on the appellant's testimony was not shown to be a palpable and overriding error given the presumption that trial judges know the law and the fact that the objective manifestations were part of the appellant's evidence; the respondent was sufficiently heard on intent; accordingly the appeal is allowed in part, the Tax Court judgment is set aside in respect of the Richmond Hill property, and the assessment i…
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