- Joseph and Patrizia Nicosia are appealing assessments related to the sale of their co-owned residential property in North York, Ontario in 2014
- They believe the sale should be exempt from GST/HST based on three possible exemptions in the ETA
- The siblings purchased the property in 2011 and intended to tear down the existing structure and build a new house
- Their parents provided financial support for the purchase and guidance during the construction process
- Joseph also incorporated Delta Bay Contractors Inc. for the project
Source: decision.tcc-cci.gc.ca
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.