Lounsbury v. The Queen, 2019 TCC 109 (Informal Procedure) -- summary under Subparagraph 256(3)(a)(iii)

Summary Under
Tax Topics - Excise Tax Act - Section 256 - Subsection 256(3) - Paragraph 256(3)(a) - Subparagraph 256(3)(a)(iii)
substantial completion had occurred by the time of the interim occupancy certificate

The taxpayer and her husband built a house, which was near Lake Huron and a 2 ½ hour drive from their Brampton rental apartment and full-time...

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Words and Phrases
substantially completed
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 256 - Subsection 256(2) - Paragraph 256(2)(a) larger weekend country home was not their primary place of residence 301