Lavin v Chambers Partners - Tenant Wins HST Reimbursement Case
Toronto tenant awarded $29380 in HST reimbursement from landlord after LTB rules Residential Tenancies Act applies
Summarized by RentZenLast updated: October 13, 2024
Case Summary
Unit ****, 30 Morrow Avenue, Toronto, ON M6R2J2
Decision in favor of
tenant
Balance Owed to Tenant
$29,380
Dispute Categories
Agree with the ruling?
Timeline
Application Date
Dec 2022
Hearing Date
Mar 2024
Order Date
Mar 26, 2024
Dispute Summary
Tenant applied for an order to determine whether the Residential Tenancies Act, 2006 applies to the rental unit and for an order requiring the Landlord to return the HST the Tenant paid. The Landlord claimed the unit was commercial and the Tenant was required to pay HST.
Determinations
- Residential Tenancies Act, 2006 applies to the rental unit
- Landlord illegally collected HST from Tenant
- Tenant entitled to reimbursement of $29,380 in HST paid
Arguments and Actions
Landlord
Arguments
Landlord argued that the exemption in s.5(j) of the Residential Tenancies Act, 2006 should apply as the unit was intended for both residential and business purposes under a single lease.
Actions
Landlord claimed the building was zoned as commercial and the Tenant was required to pay HST. Landlord testified he informed the Tenant before he took possession that the unit was a commercial live work and the Tenant would be required to pay HST.
Tenant
Arguments
Tenant argued that since the predominant use of the rental unit was for residential purposes, the Residential Tenancies Act, 2006 should apply and the Tenant should be reimbursed for the HST payments.
Actions
Tenant testified he moved into the rental unit on September 1, 2013 and used it strictly for living purposes, despite the lease specifying it was a live work lease agreement.
Decision Summary
The Residential Tenancies Act, 2006 applies to the rental unit. The Landlord is ordered to cease collecting HST from the Tenant and to pay the Tenant $29,380 representing the HST paid by the Tenant from December 1, 2019 to March 31, 2024. The Tenant may deduct the unpaid amount from the monthly rent starting May 1, 2024 until the balance is paid in full.
Adjudicator Details
LTB Member
Total Orders
443
Landlord Favorable
93.0%
Tenant Favorable
4.5%
Mutual Agreement
2.5%
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Financial Details
Lawful Rent
$4,916
Other Owed Amount
$29,380
HST paid by Tenant
Total Owing
$29,380 (Owed to Tenant)
Source
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