Précis: The taxpayer and his cousin agreed to purchase a condominium in 2011 where they intended to reside. When the transaction closed in 2013 their plans had changed and the taxpayer was working in Saskatoon and his cousin had gone to Pakistan to pursue his education. They placed the property for sale but were unsuccessful. They rented the property to unrelated parties for three years after which it was sold. The taxpayer was denied a New Housing Rebate (NHR) and, subsequently, a New Residential Rental Property Rebate (NRRPR). He appealed the NHR to the Tax Court but did not file an objection or appeal in respect of the NRRPR claim.
Ahmad v. R. – TCC: Denial of GST Rebate referred back to Minister for reconsiderationREAD MORE »