Précis: The taxpayer was assessed on the basis of self-supply on a residence which he constructed and then occupied. He argued that the property was supplied to a third party before he entered into a lease to occupy the property. The Court did not accept the evidence of a prior sale and dismissed the appeal without costs (this was an informal procedure appeal).
Younis v. R. – TCC: Taxpayer self-supplied residence which he constructed and then occupied – therefore was subject to HST on the self-supplyREAD MORE »