The Appellant and a friend co-purchased a newly constructed condominium.
The Minister denied the Appellant's claim for a GST/HST New Housing Rebate on the basis that the co-purchasers did not intend to occupy the property as their primary residence and were not the first to reside there.
The Tax Court of Canada allowed the appeal, finding credible evidence that the co-purchasers intended to and did reside in the condominium as their primary residence after closing.
