Parthiban – Tax Court of Canada finds that a UK visitor acquired a new home in Ontario as his principal place of residence
Boyle J rejected a CRA position that a UK citizen had not bought a new home in Markham as the primary place of residence of his family, as required for purposes of the new housing GST/HST rebate, because his status while in Canada when he agreed to buy it was that of a visitor. Since the requisite intention was there (and, in fact, was fulfilled), it was irrelevant that there may have been a significant risk of this intention being defeated by not being allowed to stay by Immigration Canada.
Neal Armstrong. Summary of Parthiban v. The Queen, 2017 TCC 30 under ETA s. 254(2)(b).