Précis: CRA rejected the taxpayer’s claim that he had purchased a new condo for use as his primary place of residence and therefore was entitled to a New Housing Rebate of GST on the unit. Among other things CRA pointed to the low usage of electricity in the condo suggest that he did not really occupy it as a primary place of residence. The Tax Court accepted the taxpayer’s evidence that he travelled a great deal on business dealing with several pharmacies that he owned and did not use air conditioning at all in the warmer months. Thus the Court allowed the appeal, but without costs since this was an informal procedure appeal.
L'Écuyer v. R. – TCC: Tax Court accepts taxpayer’s evidence that a condo was his primary place of residence thus entitling him to a New Housing RebateREAD MORE »