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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 quashed Dionne Smith’s application for an extension of time to object to a GST new housing rebate assessment for lack of jurisdiction.
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.
The Tax Court dismissed Lazaros Gaitanis’s appeal from a GST/HST new housing rebate assessment because he did not prove the required intention at signing.
The Tax Court allowed Lucas Paglia’s GST/HST new housing rebate appeal, finding credible evidence that he and a co-owner intended to live in the condo and did reside there.
The Tax Court quashed Mr. Amador’s application for extension of time to object because he did not file it within 30 days of the Minister’s refusal.
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 a GST/HST New Housing Rebate appeal, finding the co-purchaser did not intend to use the home as his primary residence when the agreement was signed.
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.
Appeal dismissed in a GST new housing rebate dispute. The Court found the appellant did not prove an intent to occupy the Cambridge property as a primary residence.
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