Words and Phrases - "public access"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
74
s
85
t
44
u
14
v
8
w
20
y
2
“
1

Underused Housing Tax Notice UHTN15, Questions and Answers About the Underused Housing Tax, 17 April 2023

Summary Under
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 6 - Subsection 6(7) - Paragraph 6(7)(d)

“Public access” (paras. 9.3 to 9.6)

  • “Public access” means “the way or means of approach to the residential property, such as a road, is maintained at public expense and under public control,” so that access only by boat, or a private road that is closed in the winter, wold not satisfy “public access.”
Words and Phrases
public access
Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 2 - Excluded Owner - Paragraph (b) 104
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 2 - Owner 62
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 2 - Excluded Owner - Paragraph (c) 32
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 2 - Dwelling Unit 69
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 2 - Residential Property 251
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 2 - Taxable Value 123
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 7 - Subsection 7(1) 319
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 2 - Specified Canadian Trust 153
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Underused Housing Tax Regulations - Section 2 - Subsection 2(3) 39
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 6 - Subsection 6(7) - Paragraph 6(7)(c) 50
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 2 - Excluded Owner 41
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 6 - Subsection 6(7) - Paragraph 6(7)(h) 41
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 6 - Subsection 6(7) - Paragraph 6(7)(k) 51