Morgan v. The King, 2025 TCC 36 (Informal Procedure) -- summary under Subsection 256(2)
substantial completion of home renovation occurred on municipal inspection approval
Whether the taxpayer had timely filed his application for the Ontario component of the new housing rebate pursuant to s. 256.21(1) for the home of...
Words and Phrases
substantially completed| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations, No. 2 - Section 46 - Subsection 46(6) - Paragraph 46(6)(a) | evidence of taxpayer’s accountant accepted as to when she mailed the rebate application | 365 |
| Tax Topics - Excise Tax Act - Section 334 - Subsection 334(1) | application was mailed about a month before it was stamped as received by the CRA mailroom | 259 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(7) - Paragraph 248(7)(a) | CRA presumption that application was mailed no more than 5 business days before stamped as received by CRA mailroom, was rejected | 63 |