1096288 Ontario Limited v. Canada, 2010 FCA 332 -- summary under Subparagraph (a)(iii)

Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Builder - Paragraph (a) - Subparagraph (a)(iii)
putting house onto land to form residential complex was “construction”

The appellant moved existing homes onto lots after putting in foundations, hooked the homes into services and sold the lots. In affirming the...

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Words and Phrases
construction