Précis: The taxpayer claimed a New Housing Rebate which was denied because she did not occupy the home but rented it to a third party. She then applied for a Rental Property Rebate but the application was out of time. She claimed that the Rental Property Rebate should be granted under subsection 297(2.1) of the Excise Tax Act (ETA) which permits the Minister to grant the Rebate in respect of “an amount payable in respect of a rebate that was previously paid to the appellant in error, or whether the appellant is appealing an assessment under subsection 297(1) that merely denies an application for the relevant rebate” [Para. [3]]. The Court dismissed the appeal on the basis that subsection 297(2.1) did not apply since the taxpayer had not filed a notice of objection in respect of the New Housing Rebate. There was no order as to costs since this was an informal procedure appeal.
Zdzieblowska v. R. – TCC: Taxpayer denied Rental Property RebateREAD MORE »