The appellant appealed an assessment denying GST/HST new housing rebates for a property purchased with a friend.
The property was bought as an investment and sold shortly after closing.
The appellant argued she should only be liable for half the rebate amount, that interest should not apply, and that the assessment was statute-barred.
The Tax Court dismissed the appeal, finding the appellant jointly and severally liable for the full overpayment, liable for interest, and that the assessment was sent to the correct address and thus not statute-barred.
