Lara Friedlander

The appellant appealed the Minister's denial of a GST/HST New Housing Rebate for a condominium purchased in 2017.

The Minister denied the rebate on the basis that the appellant did not intend for the property to be the primary residence of a relation, and that a relation was not the first to occupy it.

The Tax Court of Canada found that while the appellant's son did occupy the property for a short period, the appellant failed to prove on a balance of probabilities that he had the requisite intention at the time of purchase for his son to use it as a primary residence.

The appeal was dismissed.

The appellant appealed an assessment denying input tax credits for HST paid on motor vehicle, telephone, and maintenance expenses related to a rental property.

The Tax Court of Canada dismissed the appeal, finding that the appellant failed to prove the expenses were incurred in the course of commercial activities rather than for exempt residential rentals or personal use.

Furthermore, the appellant failed to meet the mandatory documentation requirements under subsection 169(4) of the Excise Tax Act.