Précis: This was a classic case of an accommodation party agreeing to facilitate the purchase of a house without intending to reside in it with the actual purchasers. The case was held in abeyance pending the decision of the Federal Court of Appeal in Cheema which was blogged earlier on this site. Since a majority in Cheema denied the New Housing Rebate in such a circumstance the Tax Court’s hands were tied and the appeal was dismissed. There was no order as to costs since this was an informal procedure appeal.
Duyo v. R. – TCC: Tax Court applies the FCA’s new “accommodation party” rule (Cheema v. Canada) to deny New Housing RebatePlus >