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Appeal from denial of new housing rebate dismissed due to lack of intent to occupy.
The appellant appealed the Minister's denial of a new housing rebate for a property in Cambridge, Ontario.
The Minister assumed the appellant did not intend to occupy the property as his primary place of residence when he signed the purchase agreement.
The Tax Court found the appellant's evidence regarding his employment, income, and living arrangements to be unsupported and unbelievable.
The Court concluded the appellant never intended to reside in the property as his primary place of residence and dismissed the appeal without costs.
Appeal dismissed; support payments under a consent order not identifying spousal support are non-deductible child support.
The appellant appealed the reassessment of his 2019 taxation year, which denied the deduction of $33,000 claimed as spousal support.
The payments were made pursuant to a Consent Order that did not identify any portion of the $8,000 monthly support as being solely for the support of the former spouse.
The Tax Court of Canada held that under subsection 56.1(4) of the Income Tax Act, the entire amount was considered a child support amount and was therefore not deductible.
The appeal was dismissed.
