The Appellant appealed an HST assessment that deemed her a 'builder' under the Excise Tax Act who made a taxable supply when she sold a newly constructed condominium.
The Appellant argued she originally intended to live in the property but sold it due to life-changing events, specifically her engagement and relocation to the United States.
Applying the Happy Valley Farms factors, the Tax Court found that the Appellant did not acquire or sell the property in the course of a business or an adventure in the nature of trade.
The appeal was allowed and the assessments were vacated.
