14 August 2024 GST/HST Interpretation 247708 - […][the Company] and the purpose-built rental housing (PBRH) rebate -- summary under Paragraph 4(2)(a)

Summary Under
Tax Topics - Excise Tax Act - Regulations - Real Property (GST/HST) Regulations - Section 4 - Subsection 4(2) - Paragraph 4(2)(a)
two separate rental duplexes on one legal title would not qualify for the PBRH rebate/ question of fact whether connecting hallway made them one building instead

The company will construct two duplexes, each containing two qualifying residential units, including separate kitchens, baths, and private living...

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Words and Phrases
building
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Complex separate buildings on the same land are separate residential complexes 94