GST/HST Severed Letters - 2019-10

HST severed letters, 2019-10

GST/HST Interpretation

10 October 2019 GST/HST Interpretation 192058 - Definition of “qualifying residential unit” in subsection 256.2(1) of the ETA

CRA Tags
ETA Part IX , 123(1)(builder), 123(1)(MURC), 123(1)(residential complex), 123(1)(residential unit), 191(3), 256.2(1)(a)(ii)(A.1), 256.2(10), 256.2(3), ETA Sch V, Part 1 Sec. 6, SOR/2010-151 New Harmonized Value-added Tax System Regulations No. 2 : 47(3)

10 October 2019 GST/HST Interpretation 193324 - Clause (a)(ii)(A.1) of the definition of “qualifying residential unit”

CRA Tags
ETA Part IX , 123(1)(builder), 123(1)(MURC), 123(1)(residential complex), 123(1)(residential unit), 191(3), 256.2(1)(a)(ii)(A.1), 256.2(10), 256.2(3), ETA Sch V, Part 1 Sec. 5-6, SOR/2010-151 New Harmonized Value-added Tax System Regulations No. 2 : 47(3)
Summary Under
Tax Topics - Excise Tax Act - Section 256.2 - Subsection 256.2(1) - Qualifying Residential Unit - Paragraph (a) - Subparagraph (a)(ii) - Clause (a)(ii)(A.1)
a purpose of selling an apartment building is consistent for GST/HST purposes with holding each apartment for the purpose of leasing it

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