The appellant appealed the Minister's denial of a GST/HST New Housing Rebate for an owner-built home.
The Minister denied the $16,080 rebate solely on the basis that the application was filed late.
The Tax Court found that the appellant's accountant mailed the application on December 31, 2021, before the January 13, 2022 deadline, despite the CRA receiving it on January 31, 2022.
The appeal was allowed and the matter referred back to the Minister for reassessment to allow the rebate.
