Simonetta v. The King, 2023 TCC 54 (Informal Procedure) -- summary under Subsection 223(1)

By services, 15 May, 2023

Sommerfeldt J found that a sale of a new home occurred as an adventure in the nature of trade, and was not the sale of a home that had previously been occupied as a residence, so that the HST-inclusive price included tax.

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price stated to include any HST included HST since the sale was taxable
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
677493
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
677494
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