The appellant appealed the denial of a GST/HST New Housing Rebate for a property co-purchased with a friend.
The Minister denied the rebate on the basis that the co-purchaser did not acquire the property for use as his primary place of residence.
The Tax Court of Canada dismissed the appeal, finding that the appellant's prior inconsistent statements to the CRA undermined his credibility and established that the co-purchaser was merely a co-signer for mortgage purposes.
