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GST/HST new housing rebate denied because co-signing aunt did not meet intention-to-occupy requirement.
The appellant appealed the Minister's denial of a GST/HST New Housing Rebate.
The appellant's aunt was added to the agreement of purchase and sale and title to assist with mortgage financing, but did not intend to occupy the property.
Applying the Federal Court of Appeal's decision in Cheema, the Tax Court held that all purchasers on title must satisfy the rebate requirements.
Because a niece is not a 'relation' of an aunt under the Excise Tax Act and Income Tax Act, the aunt did not acquire the property for use as the primary residence of a relation.
The appeal was dismissed.
