Précis: Mr. Sherman was denied a GST New Housing Rebate. His appeal to the Tax Court was dismissed and he appealed to the Federal Court of Appeal. The Court of Appeal found that the Tax Court Judge had made no reversible error in concluding that Mr. Sherman did not have the intention to occupy the property in question as his primary place of residence. As a result the appeal was dismissed from the bench with costs.
Sherman v. R. - FCA: Taxpayer appeal of GST New Housing Rebate dismissed from benchREAD MORE »