Melanie Da Costa

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 reassessments for the 2020 and 2021 taxation years, challenging the Minister's disallowance of rental losses and legal expenses.

The Tax Court of Canada found that the appellant did not have a source of income from the property, as it was occupied by family members at non-commercial rates and held in trust for his mother.

Consequently, the rental losses and legal expenses incurred to defend title were not deductible.

The appeal was dismissed.