Fadali v. The King, 2026 TCC 86

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Summaries

Summary Under

the s. 296(2.1) requirement on CRA to apply available rebates when assessing HST reduced a late-filing penalty

The appellant purchased a property in Toronto, located at 5 Carluke, in 2015. He subsequently divided it into two properties, 5A Carluke and 5B...

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Summary Under

penalty was reduced by unclaimed but available rebate

Derksen J. found that the taxpayer was not entitled to claim ITCs respecting his construction expenses of a new home that he had sold in December...

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Summary Under

taxpayer constructed and sold a new home as an adventure in the nature of trade

The appellant purchased a property in Toronto, located at 5 Carluke, in 2015. He subsequently divided it into two properties, 5A Carluke and 5B...

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Summary Under

ITCs could not be claimed for new-home construction expenses incurred while not yet a registrant

Derksen J. found that the taxpayer was not entitled to claim ITCs respecting his construction expenses of a new home that he had sold in December...

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