Précis: This was one of those “scratch your head” cases where CRA stuck to an indefensible position throughout while being polite and cooperative with the Court. Mr. Parthiban was a resident of the United Kingdom. In 2012 he bought a residence in Canada where he and his family resided. He claimed a GST new housing rebate which CRA denied on the basis that he was a visitor to Canada and not a resident of Canada. Justice Boyle held that CRA’s position was simply wrong:
Parthiban v. R. - TCC: Home occupied by a non-resident and his family was primary residence for GST rebateREAD MORE »