Shalene Curtis-Micallef

The Appellant, a Crown corporation operating a ferry service, appealed GST/HST reassessments for reporting periods between 2006 and 2012.

The issue was the Appellant's entitlement to input tax credits for property and services used in its commercial activities, which involved both taxable and exempt supplies.

The Tax Court found that the Appellant's space-based allocation methodology was fair and reasonable, allowing the appeals and referring the reassessments back to the Minister for reconsideration based on the Appellant's calculated percentages.

The Appellant appealed the Minister's assessment denying her GST/HST New Housing Rebate application for an owner-built house.

The Minister denied the rebate on the basis that the Appellant did not intend to use the house as her primary place of residence.

The Appellant argued she intended to live there but was forced to sell due to job loss during the COVID-19 pandemic.

The Tax Court found that the Appellant listed the property for sale in March 2020, before construction was completed and before her job loss in June 2020.

The Court concluded the Appellant failed to prove on a balance of probabilities that she had a settled intention to use the property as her primary place of residence or that the pandemic frustrated that intention in March 2020.

The appeal was dismissed.