Section 281

The taxpayer, a private company, was credited with the new housing rebate, which was assigned by it to the vendor, on its purchase of a new residential condominium unit, notwithstanding that it purchased the unit only for rental purposes. CRA disallowed the new housing rebate and the principal of the taxpayer (the surviving widow of a murder that occurred after the purchase) did not become aware of the need to instead file a new rental property rebate claim until after the filing deadline (when the vendor belatedly informed her that the new housing rebate had been disallowed and sought to recover the amount that had been credited to the taxpayer on the purchase). In confirming CRA’s denial of the taxpayer’s late rental rebate application, Sommerfeldt J stated (at para 19):

While the tragic and untimely death of Mr. Parker and other circumstances … cry out for relief to be granted to the Appellant, such relief … is within the purview of the Minister, not the Court.