The appellant appealed the Minister's assessment denying his claim for a GST/HST new housing rebate.
The Minister argued the appellant did not acquire the property for use as his primary place of residence and did not occupy it as a place of residence.
The Tax Court of Canada found that the appellant's actual use of the property, despite his dual occupancy and business interests elsewhere, constituted occupancy as a place of residence.
The Court also found the appellant had the requisite intent to make the property his primary place of residence when he entered into the agreement of purchase and sale.
The appeal was allowed and the assessment was referred back to the Minister for reconsideration and reassessment.
