GST/HST new housing rebate appeal allowed; appellant proved intent to use condominium as primary residence.
The appellant appealed the Minister's assessment denying him a GST/HST New Housing Rebate for a condominium unit.
The Minister argued the appellant did not intend to use the property as his primary place of residence and was not the first to occupy it.
The Tax Court of Canada found the appellant's testimony credible, noting he moved his family into the unit after a health scare but sold it 13 months later due to a lack of parking.
The Court concluded the appellant met the requirements of the Excise Tax Act and allowed the appeal.
A motion for a fresh writ of seizure and sale was dismissed due to inadequate hearsay evidence and improper service.
The plaintiff brought a motion to "renew" an expired writ of seizure and sale, which the court clarified was properly a motion for the issuance of a fresh writ more than six years after the underlying judgment.
The motion was dismissed without prejudice due to significant concerns regarding the quality of the evidence provided, which largely consisted of inadmissible hearsay from individuals without personal knowledge, and issues with proper service on the defendant at a current address.
The court emphasized the necessity for counsel to adhere to proper evidentiary standards in written motions, even when unopposed.
