7 April 2022 CBA Roundtable, Q.3 -- summary under Real Property

Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Real Property
two annexation tests for determining whether personal property has become a fixture

CRA confirmed that since appliances and common area furniture and equipment that are acquired in connection with the construction of, say, a...

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Words and Phrases
fixture
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 191 - Subsection 191(3) no ITCs for appliances acquired during the construction of a rental residential complex 201