Section 191

Subsection 191(1) - Self-Supply of Single Unit Residential Complex or Residential Condominium Unit

See Also

Daruwala v. The Queen, 2012 TCC 257 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) 138

Administrative Policy

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 123 - Subsection 123(1) - Builder purchase of new housing by head lessor 284

4 July 2013 Interpretation Case No. 144290

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 254.1 - Paragraph 254.1(2)(d) supply of new townhouse on ground lease 300
Tax Topics - Excise Tax Act - Section 256 - Subsection 256(2) supply of new townhouse on ground lease 84

GST/HST Memorandum 19.2.3 “Residential Real Property - Deemed Supplies” June 1998

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 191 - Subsection 191(9) 122

Government Funding

Cases

High-Crest Enterprises Limited v. Canada, 2017 FCA 88

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Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Act - Section 14 - Subsection 14(2) CJ had no power to reassign case after trial to 2nd judge 258

Subsection 191(3) - Self-Supply of Multiple Unit Residential Complex

Cases

North Shore Health Region v. Canada, 2008 FCA 2

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See Also

Beaudet v. The Queen, 2014 TCC 52

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Fair Market Value - Land FMV of newly-constructed building equal to direct and indirect costs 168

Desjardins v. The Queen, 2010 TCC 521 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Fair Market Value - Land new apartment building valued at cost rathr than lower valuation based on cap rate 184

Grafton Developments Inc. v. The Queen, 2006 TCC 356

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Kimm Holdings Ltd. v. The Queen, 2006 TCC 152 (Informal Procedure)

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Bergeron v. The Queen, docket 2002-199(GST)I (Informal Procedure)

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Le 11675 Societe en Commandite v. The Queen, docket 2000-4081(GST)G

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Déziel v. The Queen, [2003] GSTC 88, 2000-4691-GST-G, varied on other grounds 2004 FCA 116

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Sira Enterprises Ltd. v. The Queen, docket 98-2463-GST-G

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Timber Lodge Ltd. v. The Queen, [1994] GSTC 73 (TCC)

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Administrative Policy

17 May 2017 Interpretation 174642

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) ultimate exempt use did not deny ITCs 199
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 6.11 headlease of MURC not exempt where used by lessee more than 10% in short-term rentals 124
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 5 claiming of ITC generated subsequent taxable sale 148

GST/HST Notice 224 under "Issue no. 3 – "Factors for determining whether possession is given." September 2007

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4 April 2005 Ruling Document No. 52246

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GST/HST Policy Statement P-165R Fair Market Value for Purposes of Part IX of the Excise Tax Act (Revised) March 1998

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Fair Market Value - Land 69

Subsection 191(5)

See Also

Coates v. The Queen, 2011 TCC 74 (Informal Procedure)

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Subsection 191(9)

Administrative Policy

GST/HST Memorandum 19.2.3 “Residential Real Property - Deemed Supplies” June 1998

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Words and Phrases
substantial completion
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 191 - Subsection 191(1) 211

23 February 1998 Interpretation HQR0000488

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