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Subparagraph 254(2)(g)(i) provides, in part, that: the first individual to occupy the complex or unit as a place of residence at any time after substantial completion of the construction or renovation is (A) in the case of a single unit residential complex, the particular individual or a relation of the particular individual, and… [Emphasis added.] [12] This Court has considered eligibility for the GST/HST new housing rebate a number of times and those cases make it clear that eligibility for the rebate turns very much on the facts of the particular situation. ...

Cossette considered Ms. Groleau’s notes and recommendation. She also consulted the VDP documents. ...

Nonetheless, I have considered the remaining flaws as alleged by the Respondent. ...

Section 147 of the Rules clearly grants a very broadly discretionary jurisdiction to the Court in the exercise of its power to determine: (1) the amount of the costs of all parties; (2) the allocation of those costs; and (3) the persons required to pay them. [13] [36] The Respondent has asserted that all “substantive issues” in dispute in the tax appeals were settled when the Respondent consented to suffer Judgments “in full”. [14] If that is so, it can only be inferred that the Respondent admitted “in full” the facts contained in the Appellants’ pleadings. [37] While the Respondent’s counsel asserts that the Kirzner Affidavit is flawed in some manner because particulars of an alleged sham, of which no evidence exists, were not considered, the Respondent continues to offer no evidence of any kind to support such allegations of impropriety. ...

Lindsay whether he would be prepared to proceed without raising arguments “which [have] generally been considered to be not legitimate” and “vexatious and illegitimate arguments that have all been dismissed…In other words, deal with the case on its merits ”: Appeal Book at 51-52 (emphasis added). ...

According to Côté, supra, an interpretation can be considered absurd if it leads to ridiculous or frivolous consequences, if it is extremely unreasonable or inequitable, if it is illogical or incoherent, or if it is incompatible with other provisions or with the object of the legislative enactment (at pp. 378-80). ...

Cotter" Case Management Judge   FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-163-24   STYLE OF CAUSE: TRINITY GLOBAL SUPPORT FOUNDATION v ATTORNEY GENERAL OF CANADA     MATTER CONSIDERED AT TORONTO, ONTARIO WITHOUT PERSONAL APPEARANCE OF THE PARTIES     judgment and reasons: ASSOCIATE JUDGE JOHN C. ...

. […] […] [7] The main dispute between the parties regarding these steps is whether the taxpayer’s credibility is to be considered at Step 1 or Step 2. ...

Accordingly, for purposes of this appeal, the Application is to be considered filed with the CRA on the date that it was mailed. ...

If so, then subsection 175(1) will deem the appellants to have both directly received/used/consumed the supplies and paid the GST/HST, which would in turn be non-creditable tax charged and used to calculate the rebate. [27] The Federal Court of Appeal addressed this issue definitively in Westcoast Energy Inc. [16], the only notable difference being that in Westcoast Energy, the appellant sought to use the deeming effect of subsection 175(1) as a basis for claiming input tax credits rather than the public service body rebate. [17] The health benefits in question were the same as here (acupuncture, massage therapy, naturopathy, and homeopathy) and employees were reimbursed for these services under a self-funded health plan. [18] [28] Importantly, the Federal Court of Appeal considered the applicability of its reasoning in ExxonMobil Canada Ltd. [19] with respect to section 174 to the question involving section 175 in Westcoast Energy, and said the following: [6] In ExxonMobil, this Court held (at para. 50), albeit under section 174 of the Act – not the relevant section here, section 175 – that “property or services which are intended by the employer for the exclusive personal use of the employees and which lend themselves to such a use bear no relationship with the employer’s activities”. ...