Braich Appeals Dismissed in GST Self-Supply Tax Court Case

• The Tax Court dismissed both Balwinder Braich’s and Harpreet Braich’s appeals of GST reassessments for the July 1–September 30, 2017 period.
• The couple had jointly built a house in Surrey, B.C. and each owned a half interest; the Minister reassessed them for GST on the property’s sale price.
• The Court found they were “builders” under the Excise Tax Act and were deemed to have made a taxable self-supply when they first occupied the home.
• The primary-residence exemption did not apply because the property was held mainly as inventory with an intention to sell, not as a primary residence.
• No costs were awarded.

Source: norma.lexum.com

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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