Ho v. The Queen, 2015 TCC 10 (Informal Procedure) -- summary under Subsection 262(3)

By services, 28 November, 2015

The appellant agreed to purchase a new home (the "Woodbine property"). Around the same time, his cousin ("Kwinson Ho"), cousin's spouse ("Chun Sim Yip"), and cousin's mother entered an agreement to purchase another new home (the "Heenan property").

Having financial problems, the appellant amended his purchase agreement to have the cousin and spouse added as purchasers. The appellant, Kwinson Ho and Chun Sim Yip closed the purchase of the Woodbine property. Kwinson Ho, Chun Sim Yip and Kwinson Ho's mother moved in; the appellant did not.

D'Arcy J rejected the appellant's appeal for the new housing rebate on the Woodbine property, as he was a member of the purchasing group who did not then occupy the property. He stated (at para. 43):

Clause 254(2)(g)(i)(A) as modified by subsection 263(2) does not contain any ambiguities. It clearly states that all of the individuals as a group must occupy the complex as a place of residence.

Topics and taglines
Topic
Excise Tax Act - s. 262(3)
Tagline
new house discount not available under s. 254(2) if group of purchasing individuals included cousin who did not move in
d7 import status
Drupal 7 entity type
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Drupal 7 entity ID
332244
Extra import data
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