Residential Complex

See Also

2137691 Ontario Limited. v. Lucia Pessoa Park, 2018 ONSC 4218

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 224 registrant could bring a motion for declaration that HST was owing to it without complying with s. 224 248
Tax Topics - Excise Tax Act - Section 133 supply of land occurred at the closing 131
Tax Topics - Excise Tax Act - Section 194 purchaser entitled to rely on Statutory Declaration of the Vendor as to exempt status 326

Wotherspoon v. The Queen, [2011] GSTC 108, 2011 TCC 343 (Informal Procedure), briefly aff’d 2012 FCA 271

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Hamilton v. The Queen, 2010 TCC 591 (Informal Procedure)

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Ko v. The Queen, Docket: 2002-455-GST-I (Informal Procedure)

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Bruton v. London & Quadrant Housing Trust, [1999] 3 WLR 150 (HL)

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Koppert v. The Queen, [1998] GSTC 128 (TCC) (Informal Procedure)

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Administrative Policy

22 July 2013 Interpretation 145125

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CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 27

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule IX - Part II - Section 3 carriage arranged by customer 41

31 March 2000 Headquarter Letter RITS 7707/HQR0001313

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6 December 2002 Memorandum RITS 35845

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GST/HST Memorandum 19.2 “Residential Real Property” February 1998

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GST/HST memorandum 19.2.1 "Residential Real Property-Sales" February 1998

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18 September 1996 Interpretation 931427 – Construction of Winterized Building to be Used as Place of Residence by Employees

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P-099 "The Meaning of 'Hotel', 'Motel', 'Inn', 'Boarding House', 'Lodging House' and 'Other Similar Premises', as used in the definition of 'Residential Complex' and 'Residential Unit'" 16 December 1993

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P-062 “Distinction Between Lease, License and Similar Arrangements” 25 May 1993

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GST/HST Policy Statement P-053 Application of all or Substantially all to Residential Complexes November 2, 1992

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Articles

Williams, Rhodes, "Canadian Law of Landlord and Tenant", 6th Ed. (Bentley McNair and Butkus), 2016

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Paragraph (a)

Administrative Policy

GST/HST Notice 224 September 2007

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - 6 193