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GOODS AND SERVICES TAX (GST) - Rebates - New housing

Tuesday, March 20, 2018 @ 6:52 AM  

Appeal by the Crown from a Tax Court of Canada decision in favour of the respondent, Cheema, allowing an appeal from a reassessment of GST under the Excise Tax Act. An individual other than the respondent entered an agreement of purchase and sale for a single unit residential complex to be constructed. The other individual signed the agreement solely for the purpose of assisting the respondent in obtaining the mortgage to finance the acquisition, and had no real interest in the property. The respondent paid all...