Subsection 136(1) - Lease Etc. Of Property
See Also
Université Laval v. The Queen, 2016 TCC 17
Tardif J found that two agreements under which Quebec City agreed to pay a $10M grant to Laval University for the expansion of its sports complex...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Consideration | subsidy paid in consideration for future access rights | 137 |
| 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 | 140 |
| 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 | 153 |
Administrative Policy
21 September 2018 Interpretation 167678
The Lessor, who has leased Equipment to third-party consumers (the “Lessees”), periodically requests that the Trust concurrently lease the...
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
Lessor enters into equipment leases (the "Asset Leases") with users of the equipment (the "Asset Lessees"), who also have options to purchase the...
| 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]
OPCO constructed long-term care facilities comprising nursing homes and assisted-living facilities (collectively, the "Facilities") and sold them...