The appellant appealed a GST/HST assessment that assumed he was a 'builder' under the Excise Tax Act and subject to the self-supply rule for a home he constructed and occupied.
The Tax Court of Canada allowed the appeal, finding that the appellant was not a builder because he did not construct the home in the course of a business or an adventure in the nature of trade.
The court found the appellant's primary intention was to build a dream home for personal use.
Alternatively, even if he were a builder, the court held that the personal-use exception applied because the home was used primarily as a place of residence.
