Christopher Bartlett

The appellant appealed the Minister's assessment denying a GST/HST New Housing Rebate for a property.

The Minister assumed the appellant did not acquire the property with the intention of using it as a primary place of residence.

The Tax Court found that the property was listed for sale shortly after possession as 'never been lived in', contradicting the appellant's claim of occupancy.

The appeal was dismissed.

The appellant appealed an assessment for the 2018 taxation year, arguing that wage loss replacement plan benefits received from his employer's plan should not have been reported as employment income on a T4 slip and should not have been subject to employment insurance premiums.

The Tax Court of Canada held that the benefits were paid in respect of employment and were properly included in income and considered insurable earnings under the Employment Insurance Act.

The appeal was dismissed without costs.

The appellant appealed GST/HST assessments for reporting periods between 2009 and 2012.

The appellant argued that its supply of independent medical assessment reports to insurance companies was an exempt supply of an 'institutional health care service' made by the operator of a 'health care facility'.

The Tax Court of Canada held that the appellant did not operate a health care facility because it did not provide medical or hospital care, and the individuals assessed were not patients of the facility.

The Court also upheld gross negligence penalties for the appellant's failure to charge and remit HST, finding the appellant was recklessly indifferent to its tax obligations.

Finally, the Court denied additional input tax credits due to a lack of prescribed supporting documentation.

The appeal was dismissed.