Charron v. Agence du revenu du Québec, 2021 QCCQ 12137

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Summaries

Summary Under

all the expenses incurred in relation to a rental home under construction from the building permit to being livable were to be capitalized

The taxpayer and another individual acquired a lot for $24,500 in May 2004, and incurred various expenses during the period of construction...

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Summary Under

municipal and school taxes, insurance, electricity and interest incurred from building permit to being inhabitable were capitalized

The taxpayers purchased a lot, constructed a house, leased it out for a year and then sold it at a gain. Regarding the computation of the ACB of...

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