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Tax law

Goncharova v. The King

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.

  • Gst/hst new housing rebate
  • Excise tax act
  • Primary place of residence condition
  • Occupancy condition
  • Gst-hst-new-housing-rebate
  • Excise-tax-act
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Canada decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.