- In Sharma v. The King, the Tax Court of Canada adopted a more flexible, taxpayer-friendly standard for proving “occupation as a place of residence” for the GST/HST New Housing Rebate.
- The decision lowered the threshold compared with earlier, stricter interpretations.
Source: goodservicetax.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.
