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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 of Canada allowed Cecilia Osagie’s informal GST/HST rebate appeal, finding she intended to occupy the home as a primary residence and that COVID-19-related events frustrated first occupancy.
The appeal is dismissed because the appellant failed to prove she had the requisite initial intention to occupy the townhouse as her primary place of residence at the time she became bound under the APS, and failed to prove first occupancy or that occupancy was frustrated; accordingly the New Housing Rebate under s.254(2) was properly denied.
Source excerpt
The appeal is dismissed because one of the co-purchasers did not intend to occupy the property and did not occupy it, and under subsection 262(3) the intention-to-occupy requirement in subsection 254(2) applies to all purchasers as a group; a later Acknowledgement of Trust and the contention that the co-purchaser was a bare trustee do not relieve the co-purchaser of the statutory intention-to-occupy requirement as interpreted by the Federal Court of Appeal in The Queen v. Cheema, 2018 FCA 45.
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