Précis: Ms. Diktakis and her father signed an agreement to purchase a condominium in 2013. The deposit was paid by her father. The deed was taken in Ms. Diktakis’ name on September 13, 2013. Her evidence was that she intended to reside there at some undefined point in the future. At closing her evidence was that her father’s girlfriend and the girlfriend’s daughter, NR (then 2 years old), moved into the condo. Ms. Diktakis applied for the New Housing Rebate. She claimed she was entitled to the Rebate because “related persons”, i.e., her stepmother (her father’s girlfriend), half-sister (NR) and, later, a half-brother resided in the condo. The Court found that the father’s girlfriend was not “related” since she did not fall within the definition of “common law spouse”.
Diktakis v. R. - TCC: No GST Rebate where home occupied by 2 year old half-sisterREAD MORE »