The appellant (Gorgis) acquired a new home in Caledon East, Ontario (the “Property”) in January 2019 at about the same time he was establishing a Toronto body shop (“Green Apple”), stayed there two to four nights a week and stayed most of the balance of the nights in a bed at Green Apple, or on a couch or a brother’s bed at his siblings’ house in Toronto. In August 2020, he leased out the balance of the house to tenants, but continued to live in the basement thereafter.
In concluding that Gorgis had satisfied s. 254(2)(g)(i) through being the first occupant of the home “as a place of residence,” Cook J found that:
- Gorgis’ staying there two to four nights a week was consistent with it being a place of residence;
- Although he only moved in with “six pieces of luggage and a limited assortment of furniture … there [was] no indication that he had significant personal belongings elsewhere” (para. 26); and
- “His use of the Property was more than transitory – he was the sole occupant of the Property for one year and he still owns it and has use of the basement” (para. 27).
In finding that Gorgis also satisfied the requirement in s. 254(2)(b) that his intention was to acquire the home as his “primary place of residence,” Cook J noted (at para. 32):
The Property was close to family members. Mr Gorgis was in a relationship, considering settling down and did not yet have his obligations associated with Green Apple. As well, Mr. Gorgis was a first-time homebuyer, he still owns the Property and it was not purchased as a secondary residence