Craig Maw

The appellant appealed the Minister's denial of a GST/HST New Housing Rebate for a condominium.

The respondent argued the appellant purchased the unit from an assignor rather than the builder, and failed to meet other statutory conditions.

The court found that the builder accepted the assignment, making the appellant the purchaser directly from the builder.

The court also found the appellant acquired the unit for use as his primary place of residence and met all other conditions under section 254(2) of the Excise Tax Act.

The appeal was allowed and the matter referred back to the Minister for reassessment.

The appellant appealed an assessment under section 160 of the Income Tax Act regarding a non-arm's length transfer of property from a related corporation (661).

The appellant argued that 661 did not have a tax liability at the time of the transfer because unused non-capital losses from 2002 should have been carried back to 661's 2000 taxation year.

The Tax Court of Canada dismissed the appeal, finding that 661 did not file the prescribed form or make a written request to carry back the 2002 unused losses, meaning the tax liability existed at the time of the transfer.

The Court also upheld the Minister's calculation of interest, confirming that interest accrues on the transferor's tax debt between the end of the year of transfer and the date of the section 160 assessment.