Angers J. denied the rebate to the appellant who, along with two other individuals, purchased vacant land in Quebec and signed an agreement for the construction of a unit thereon. Only the appellant resided in it and the other two (Miserany and Auger) were co-owners for financing reasons and co-signed the hypothec loan agreement. Angers J rejected a submission that Miserany and Auger were mere prête‑noms for financing reasons and found (at para. 13) that the purchase agreement showed that the unit was constructed for all three individuals. He further stated (at para. 14):
This rebate is also available when the provision of the residential unit is made for a number of individuals, as is the case here, except that the references to a particular individual apply to the entire group. ... In this case, the immovable in question was never used as the primary place of residence of Mr. Miserany and Ms. Auger.