Précis: In March of 2014 the taxpayer took occupancy of a property known as 116 Riding Mountain Drive, Richmond Hill, Ontario. He sold the property in August of 2014. The sole issue before the Tax Court was whether he acquired the property for use as his primary place of residence for the purposes of obtaining a HST New Housing Rebate. During the period he owned the Riding Mountain Drive he also owned a large home situate on 11 acres of property in King City, Ontario which he still owned at the date of the trial of this appeal. The Tax Court rejected his evidence that he had occupied the Riding Mountain Drive property as his primary place of residence in 2014 and dismissed the appeal. These was no order as to costs since this was an informal procedure appeal.
Margolin v. R. – TCC: New Housing Rebate denied – not primary place of residenceREAD MORE »