28 February 2019 CBA Roundtable, Q.22

Policy Tabs

Summaries

Summary Under

a developer was not entitled to a rebate of its HST costs where it subleased its developed housing lots to a home builder for construction and sale

DeveloperCo which holds land under a 99-year headlease, hires Contractor to develop housing lots for fees charged to it, and will enter into...

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Summary Under

sublease of land used by sublessee to construct residential homes was exempted under s. 7(a)(ii)

DeveloperCo which holds land under a 99-year headlease, pays the fees of a third-party contractor (Contractor) to develop the land as housing...

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