Tax - Goods and Services Tax - Rebates
Minister of National Revenue denied GST/HST New Housing Rebate application in relation to property in Newmarket. Minster also denied GST/HST New Housing Rebate application with respect to property in Thornhill. Minister did so on basis that applicant did not acquire subject properties with intention of using it as primary residence for himself or qualifying relation and secondly that neither he nor qualifying relation were first to occupy premises. Applicant appealed. Appeals dismissed. Applicant had “brief and fleeting intent” to occupy Newmarket property and this fell short of requirements of s. 254(2)(b) of Excise Tax Act. Applicant had not satisfied that applicant’s daughter occupied either of properties as required by s. 254(2)g) of Act. Applicant was first and foremost real estate agent who bought and sold homes for his own account, without any intention of occupying them as his primary place of residence and more specifically, with respect to subject properties, that neither he nor his daughter ever intended to occupy them as their primary place of residence.
Kniazev v. The Queen (2019), 2019 CarswellNat 709, 2019 CarswellNat 761, 2019 TCC 58, 2019 CCI 58, Guy R. Smith J. (T.C.C. [Informal Procedure]).
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