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

Purpose of self-supply rules: level playing field

5. The self-supply rules.. apply only to "builders" and their purpose is to remove the potential...

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Time of "substantial completion"

11. Generally, substantial completion occurs before occupancy is given to the first individual. For GST/HST...

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