9158-9853 Québec Inc. v. Agence du revenu du Québec, 2022 QCCQ 9851 -- summary under Subsection 191(3)

Summary Under
Tax Topics - Excise Tax Act - Section 191 - Subsection 191(3)
incurring 90% of construction costs did not equate to “substantial completion” of an apartment building for QST self-supply purposes

The appellant (“9158”), which had constructed a 14-storey apartment building, with two floors of commercial space and with underground...

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Words and Phrases
substantially completed