Although taxpayer declared condominium was habitual residence evidence indicated it was never occupied as such

Taxpayer and partner purchased new-build condominium in Montreal as partner had been transferred from Mirabel Airport to new airport 190 km from home in Val Morin. Minister issued assessment for $4 849.94 for GST and harmonized sales tax including interest. Taxpayer appealed. Appeal dismissed. Although taxpayer and partner had declared that condominium was to be their habitual residence evidence indicated it was never occupied as such Insurance on condominium showed it as second residence. They had not changed their listed address to condominium. Personal effects had not been moved to condominium.

Collin c. La Reine (2018), 2018 CarswellNat 3778, 2018 CarswellNat 3961, 2018 TCC 145, 2018 CCI 145, Réal Favreau J. (T.C.C. [Informal Procedure]).