Précis: The taxpayer claimed a New Housing Rebate which was denied by CRA since she bought the land from one company and the home from another. The taxpayer dismissed her appeal on this point. It also held that she was out of time for another rebate, the “owner-built” rebate. The taxpayer appealed to the Federal Court of Appeal which dismissed the appeal, with costs, as it did not disclose any reversible error in the Tax Court.
Lui v. R. - FCA: GST appeal dismissed - no reversible error in TCC decisionREAD MORE »