Sun Life Assurance Company of Canada v. The Queen, 2015 TCC 37 -- summary under Subsection 141.01(5)
holding of vacant office space by a GST-exempt business for potential future taxable rentals qualified for ITC purposes as commercial activity/ first order intended supply of vacant space was for rentals
The appellant ("Sun Life"), whose principal business was the sale of financial products, subleased space in its various office buildings to...
Words and Phrases
reasonable| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2) | vacant office space was used for future taxable supplies | 89 |