The appellant appealed the Minister's assessment denying her the GST/HST New Housing Rebate for a property purchased in Caledonia.
The Minister argued the appellant did not intend to use the property as her primary residence and was not the first to occupy it, as she had leased it to a tenant for several months.
The Tax Court of Canada allowed the appeal, finding that the appellant had the requisite intention at the time of purchase but was frustrated from occupying the property immediately due to unforeseeable circumstances beyond her control, specifically the COVID-19 pandemic and its resulting restrictions and health impacts.
The assessment was referred back to the Minister for reassessment on the basis that the appellant is entitled to the rebate.
