The appellant appealed the Minister's denial of a GST/HST New Housing Rebate for a newly built residential property.
The Minister argued the appellant did not intend to use the property as a primary place of residence and did not occupy it.
The Tax Court of Canada found that the appellant had a clear and settled intention to use the property as a primary residence at the time of purchase, which was later frustrated by a change in employment and family circumstances.
The Court also found that the appellant's brief occupancy satisfied the requirement to be the first to occupy the property as a place of residence.
The appeal was allowed.
