The appellant purchased a condominium unit and leased it to a tenant during the interim occupancy period.
The tenant vacated after eight and a half months, before legal title was transferred to the appellant.
The Minister denied the GST Rental Rebate on the basis that at the time tax became payable (title transfer), the appellant could not reasonably expect the first tenant to occupy the unit for at least one year.
The Tax Court allowed the appeal, holding that the 'particular time' to assess the owner's reasonable expectation of the first use is before the first tenant vacates, such as at lease formation.
The assessment was referred back to the Minister for reconsideration.
