construction

Excavations Marchand et Fils Inc. v. Agence du revenu du Québec, 2025 QCCQ 378 -- summary under Paragraph 1104(9)(c)

Full Title
Excavations Marchand et Fils Inc. v. Agence du revenu du Québec, 2025 QCCQ 378
Summary Under
Tax Topics - Income Tax Regulations - Regulation 1104 - Subsection 1104(9) - Paragraph 1104(9)(c)
cement manufacturing operation was separate and distinct from the company’s construction business

The taxpayer (“EMF”), which was a construction company engaged in large civil engineering projects such as roads, bridges and natural gas...

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Words and Phrases
construction
Summary Under
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing - Paragraph (c)
fabricator of manufactured homes was not excluded for engaging in “construction”

In finding that a fabricator of manufactured homes was engaged in a manufacturing and processing given that the exclusion for “construction”...

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Words and Phrases
construction

GST/HST Technical Information Bulletin B-087 “GST/HST new residential rental property rebate” November 2001 -- summary under Subsection 256.2(3)

Coming into force

The new residential rental property rebate applies to construction, substantial renovations, conversions or additions to rental...

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Pavages Vaudreuil Ltée v. Agence du revenu du Québec, 2021 QCCQ 3890 -- summary under Paragraph 1104(9)(c)

Full Title
Pavages Vaudreuil Ltée v. Agence du revenu du Québec, 2021 QCCQ 3890
Summary Under
Tax Topics - Income Tax Regulations - Regulation 1104 - Subsection 1104(9) - Paragraph 1104(9)(c)
operation of washing, sorting and crushing aggregate was separate from a road construction operation in which 27% of the product was used

In addition to being involved in construction (maintenance of roads, streets and bridges), the taxpayer (“PVL”) owned several natural gravel...

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Words and Phrases
construction
Summary Under
Tax Topics - Income Tax Regulations - Regulation 238 - Subsection 238(1)
landscaping business could be construction

A landscaping company carries out different types of construction under some landscaping contracts such as excavation and rock fill, the...

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Words and Phrases
construction

1096288 Ontario Limited v. Canada, 2010 FCA 332 -- summary under Subparagraph (a)(iii)

Full Title
1096288 Ontario Limited v. Canada, 2010 FCA 332
Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Builder - Paragraph (a) - Subparagraph (a)(iii)
putting house onto land to form residential complex was “construction”

The appellant moved existing homes onto lots after putting in foundations, hooked the homes into services and sold the lots. In affirming the...

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Words and Phrases
construction
Summary Under
Tax Topics - Income Tax Act - Section 122.3 - Subsection 122.3(1) - Paragraph 122.3(1)(b) - Subparagraph 122.3(1)(b)(i) - Clause 122.3(1)(b)(i)(B)
marine dredging to maintain or widen channel is construction

Do marine dredging activities (i.e., the excavation of sediments from the seabed to allow or facilitate marine traffic) qualify as part of a...

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Words and Phrases
construction
Summary Under
Tax Topics - Income Tax Act - Section 9 - Timing
renovation, and sewage system work, does not qualify as "construction" eligible for completion method

CRA takes the position that renovation of buildings or work on water supply and sewage systems is not a "construction activity" under IT-92R2,...

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Words and Phrases
construction
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