27 February 2020 CBA Roundtable, Q.15

Policy Tabs

Summaries

Summary Under

comparable sales of used MURCs for s. 191(3) purposes may reflect embedded GST/HST

The definition of “fair market value” in s. 123(1) excludes those taxes that are excluded by s. 154 from the value of consideration paid for a...

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Summary Under

sales of used apartment buildings used as comparables for cap rate purposes may reflect embedded GST/HST

In the context of an inquiry on determining the fair market value of a new apartment building (or other ”MURC”) when there is a self-supply at...

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