- Judgment of July 17, 2024 on GST/HST New Housing Rebate
- Main issue: Primary residence status and timely rebate application
- Legal requirements for rebate: Single unit residential complex, first occupancy, timely application
- Appellant’s claims: Started occupying property in March 2020 due to construction delays
- Court’s findings: Property was primary residence, construction completed by August 31, 2013, late application
- Evidence considered: Construction expense records, photographs of furnishings from 2009-2018
- Judgment: Appeal dismissed, rebate claim disallowed due to late application.
Source: decision.tcc-cci.gc.ca
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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