- Appeal concerns Minister’s disallowance of GST Rental Rebate for a residential rental unit
- Critical issues involve interim occupancies of condos in Ontario, owner’s intention for first tenancy, and definitions in Excise Tax Act
- Appellant purchased unit in December 2020, leased to Tenant #1 until September 2021
- Condo corporation registered in September 2021, Tenant #2 occupied unit since October 2021
- Tenant #1 had stable job as an emergency room nurse, expected to rent unit for over a year
- Respondent argues unit must be occupied for “at least” a year to qualify for GST rebate
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.
