Builder

Administrative Policy

23 March 2017 CBA Commodity Taxes Roundtable, Q.20

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 2 no GST/HST should be charged on a cancellation fee paid by a new home builder to the purchaser 298
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Real Property purchase contract was real property 106
Tax Topics - Excise Tax Act - Section 221 - Subsection 221(2) s. 221(2) exclusion can apply to an interest in a purchase agreement 186

23 March 2017 CBA Commodity Taxes Roundtable, Q.9

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Excise and GST/HST News – No. 91 under "Head leases and subleases of new residential property: who must self-supply and who may be entitled to a rebate?" May 2014

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 191 - Subsection 191(1) purchase of new housing by head lessor 284

Paragraph (a)

subparagraph (a)(iii)

Cases

1096288 Ontario Limited v. Canada, 2010 FCA 332

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Words and Phrases
construction