7 April 2022 CBA Roundtable, Q.3

Policy Tabs

Summaries

Summary Under

no ITCs for appliances acquired during the construction of a rental residential complex

CRA was described as denying builders of purpose-built residential rental housing ITCs for GST/HST paid on appliances (fridge, stove, dishwasher...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Summary Under

two annexation tests for determining whether personal property has become a fixture

CRA confirmed that since appliances and common area furniture and equipment that are acquired in connection with the construction of, say, a...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases