Residential Unit

See Also

North Shore Health Region v. The Queen, 2006 TCC 585

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Blanche's Home Care Inc. v. The Queen, [2004] GSTC 30, 2004 TCC 192 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply 21
Tax Topics - Excise Tax Act - Section 256.2 - Subsection 256.2(3) purchase of assisted-living facility did not generate rebate 131

Administrative Policy

29 August 2011 Ruling Case No. 62030

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4 April 2011 Headquarters Letter Case No. 92799

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4 April 2011 Headquarter Letter Case No. 122697

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4 April 2011 Headquarter Letter Case No. 87088

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8 April 2003 Ruling RITS 38750

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Policy Statement P-238, 7 November 2000

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6 September 2000 Headquarters Letter RITS 25829

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

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Articles

M. Firth, "Problems Receivable", Canadian GST Monitor, No. 123, December 29, 1998, p. 1.