Becker v. The King
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.
- New-housing-rebate
- Self-supply-rules
- Builder-status
- Adventure-or-concern-in-the-nature-of-trade
- Occupancy-of-a-new-house
- Alternative-basis-or-argument