The appellant appealed a reassessment denying her claim for a GST/HST New Housing Rebate for a newly constructed townhouse.
The Minister denied the rebate on the basis that the appellant did not acquire the property with the intention of using it as her primary place of residence.
The appellant argued she intended to live there with her elderly parents, but her father's deteriorating health frustrated this plan, forcing her to sell the property shortly after taking possession.
The Tax Court of Canada dismissed the appeal, finding that the objective evidence, including insurance documents and the short duration of occupancy, did not support the appellant's stated intention to use the property as a primary place of residence.
The Court also found that the occupancy was transitory and that the father's health issues did not constitute an unforeseeable frustrating event.
