Lacina v. Canada
A-233-96
Heald D.J.
17/7/97
9 pp.
Application for judicial review of decision of Tax Court of Canada dismissing applicant's appeal from notice of reassessment of Goods and Services Tax (GST) for period from January 1, 1991 to March 31, 1993-GST assessed in respect of two of three houses built by applicant in British Columbia-Applicant self-employed carpet cleaner-Built, sold three residential real estate complexes during relevant period-Whether applicant "builder" within meaning of Excise Tax Act, s. 123(1)-Tax Court Judge not making reviewable error in finding applicant fell within definition of "builder"-On every occasion, applicant listed himself as contractor when applying for building permits, employed short-term financing-Liability for GST incurred under self-supply rule when builder individual who, after construction of residential complex substantially completed, first to occupy complex as place of residence-Applicant liable for GST based on fair market value of each of houses at relevant date-Self-supply rules designed to prevent builder from gaining advantage from occupying residential complex for short time before selling it-Based on interpretation of Act, s. 191(5), applicant did not occupy houses No. 1, 3 primarily as places of residence-Applicant built, sold houses over short period of time as adventure in nature of trade-Application dismissed-Excise Tax Act, R.S.C., 1985, c. E-15, ss. 123(1) (as am. by S.C. 1990, c. 45, s. 12; 1993, c. 27, s. 10; 1994, c. 9, s. 2), 191(5).