Amanda De Bruyne

The Appellant appealed the Minister's assessment denying her GST/HST New Housing Rebate application for an owner-built house.

The Minister denied the rebate on the basis that the Appellant did not intend to use the house as her primary place of residence.

The Appellant argued she intended to live there but was forced to sell due to job loss during the COVID-19 pandemic.

The Tax Court found that the Appellant listed the property for sale in March 2020, before construction was completed and before her job loss in June 2020.

The Court concluded the Appellant failed to prove on a balance of probabilities that she had a settled intention to use the property as her primary place of residence or that the pandemic frustrated that intention in March 2020.

The appeal was dismissed.

The applicant applied for an extension of time to file a notice of objection to a reassessment for the 2012 taxation year.

The application was filed with the Tax Court of Canada more than 90 days after the Minister mailed the notification refusing the extension.

The Court held it lacked jurisdiction to grant the application because it was filed outside the mandatory statutory time limit under section 166.2 of the Income Tax Act.

The application was dismissed without costs.