- The judgment dismisses the appeal regarding the GST/HST new housing rebates for an owner-built home.
- The appellant, Ian Charlebois, constructed a home on purchased land and later transferred it to his corporation.
- The Minister of National Revenue denied the rebate because the home was not used as the appellant’s primary residence and he was not the first occupant.
- The appeal concerns entitlement to rebates under specific sections of the Excise Tax Act and related regulations.
- The court concluded that the appellant did not meet the necessary conditions for the rebate.
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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