CRA decided that I was not entitled to my new home GST rebate. They said that I did not qualify as having “occupied” my condo. While I was there only 6 weeks, it had been my intent to make it my primary residence. We went to Tax Court over this and TAS was able to show that there is no law or regulation about how long an owner to live in his home and it all falls down to what does “occupy” mean. Because there does not appear to be a definition of occupy in the Excise Tax Act, TAS referred the Judge to the Occupiers Liability Act which had a good description of what that means. The Judge agreed and ruled in our favour. I got to keep my $24,000.00 GST rebate. Yea! TAS.