The Plaintiff, a numbered corporation, sought summary judgment for HST payment on a property sale to the Defendant, Lucia Pessoa Park, amounting to $364,000.
The Defendant brought a cross-motion for summary judgment regarding municipal development fees owed by the Plaintiff.
The court dismissed the Plaintiff's claim for HST, finding the sale was exempt as a used residential unit under the Excise Tax Act, and that even if HST were payable, the Plaintiff was deemed to have collected it due to a statutory declaration.
The court granted the Defendant's cross-motion for development fees, which the Plaintiff had conceded.
