Section 136

Subsection 136(1) - Lease Etc. Of Property

See Also

Université Laval v. The Queen, 2016 TCC 17

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Consideration subsidy paid in consideration for future access rights 131
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 25 agreement to licence complex in future was not exempted becasue complex primarily used in commercial activity 136
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 2 agreement to licence sports complex in futre to City inhabitants was a real property supply 149

Administrative Policy

21 September 2018 Interpretation 167678

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Words and Phrases
concurrent lease
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 177 - Subsection 177(1.1) election made by headlessor in concurrent lease structure re rents collected from sublessees 147

5 December 2003 Interpretation 44874

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Debt Security concurrent lease qualified as lease 202

Subsection 136(2) - Combined Supply of Real Property

Administrative Policy

31 March 2009 Ruling 103912 [sublease of portion of nursing home to shop]

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.