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GSH/HST Litigation

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Posts tagged "GSH/HST Litigation"

BAHA Property Investment Group Inc. v. R. – TCC: Corporation not entitled to New Residential Rental Property Rebate where not named in original agreement of purchase and sale
Mar 20, 2020 By Bill Innes
Categories:
Précis: In 2010 two individuals - Charnkamal Hansra and Balvir Bassi – signed an agreement of purchase and sale to acquire a condominium (unit 5, level 20) in a property to be built by Ferncastle (Esplanade) Inc. in Toronto. On closing the deed was issued in the name of BAHA Property Investment Group Inc. The corporation applied for the New Residential Rental Property Rebate which was denied on the basis that it was not named in the 2010 agreement of purchase and sale. The corporation appealed to the Tax Court which dismissed the appeal holding that there was no evidence of an assignment of the rights under the 2010 agreement to BAHA. There was no order as to costs since this was an informal procedure appeal.
BAHA Property Investment Group Inc. v. R. – TCC: Corporation not entitled to New Residential Rental Property Rebate where not named in original agreement of purchase and saleREAD MORE »
Zheng v. R. - TCC: Appellant entitled to New Housing Rebate as agent of the true purchaser
Aug 04, 2017 By Bill Innes
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Précis: This is one of the few cases where the Tax Court has accepted that a named purchaser was a true “accommodation party” for the real purchaser and, as a result, allowed the New Housing Rebate where the real purchaser (in this case her former brother-in-law), or a member of his or her family, took possession of the property on closing. As a result the appeal was allowed, without costs (this was an informal procedure appeal).
Zheng v. R. - TCC: Appellant entitled to New Housing Rebate as agent of the true purchaserREAD MORE »
Parthiban v. R. - TCC: Home occupied by a non-resident and his family was primary residence for GST rebate
Mar 13, 2017 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
- Commodity Tax
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 »
Elim Housing Society v. R. - TCC: Long-term care facility entitled to full 83% GST rebate
Dec 07, 2015 By Bill Innes
Categories:
Précis: This decision concerned whether a long-term care facility was subject to a 83% GST rebate, as contended by the taxpayer, or a 50% GST rebate as contended by the Crown:
Elim Housing Society v. R. - TCC: Long-term care facility entitled to full 83% GST rebateREAD MORE »

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