Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.
Results update automatically as you type.
Canada decisions
Decisions matching the current search
The Tax Court dismissed Mr. Shameti’s GST/HST appeal, finding he was a builder of the New Home, had to self-assess on first occupancy, and could not use the residence exception.
The appeal is dismissed because the trial judge did not commit palpable or overriding errors: he acted within the broad discretion afforded by the Small Claims Act and Rules in admitting and weighing disclosure, permissibly allowed a mid-trial correction to the counterclaim, correctly interpreted the contract and Builder's Lien provisions to treat payment as due on occupancy/substantial completion, and correctly concluded the appellants repudiated the contract by occupying without paying final sums, leaving the trial judgment and resultant set-off intact.
Source excerpt
The court cancelled a builders lien as out of time and, alternatively, for not relating to the land it was filed against. The remaining A1H lien stayed secured.
La Cour a conclu que le privilège de construction avait été déposé hors délai, a ordonné son annulation ainsi que celle de la CPL, et a refusé les dépens spéciaux.
The court held the drywall progress draw was earned, but the final draw was not due because the home was not yet substantially complete. It ordered payment and holdback compliance.
The Tribunal found that, despite accepting the Appellant now occupies the property as his primary place of residence, the preponderance of invoice/payment dates and contemporaneous photographs established that construction was substantially completed by August 31, 2013 and the property was occupied well before 2020; therefore the two‑year limitation in s.256(3) had expired and the rebate application filed November 12, 2021 was untimely, so the appeal was dismissed.
Source excerpt
The court held TDM’s builders lien was filed in time and granted a declaration of lien for $95,488.78 against the Bajwa and Blueline lands.
Trial judgment over flood restoration dispute: Epic recovered most of its invoice, the estate’s most counterclaims failed, and Travelers was ordered to pay limited rental loss.
The motion judge found and the Court of Appeal agreed that the vendor was not in a position to close on November 8, 2018 because the house was not substantially completed, the purchasers' late financing was genuine rather than a sham, and therefore the agreement ended on the scheduled closing date; the Court of Appeal found no reversible error in those factual findings and dismissed the appeal.
Source excerpt
The defendants breached the contract by unilaterally withholding the final contract payment at substantial completion; the written contract including General Conditions governed remedies for deficiencies (warranty available after payment), so the claimant was entitled to the outstanding balance; only proven direct damages (washer and exterior door) were awarded to defendants as setoff totaling $400; claimant awarded balance plus 4% interest and costs.
Source excerpt
Explore more
