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Property/Service Date Option 91/02/01 Architectural fees 91/02/15 Land 91/03/01 Rentals of equipment directly related to the construction of the home 91/03/15 Purchase of power tools to be used in the construction of the home 91/03/15 Legal fees related to the purchase of the land and the construction of the home 91/03/15 Legal fees related to obtaining financing 91/03/15 Building materials 91/03/15 Contractors and Subcontractors'services for constructing the home 91/04/01 Drilling of water well 91/05/01 Connection and installation of electrical power 91/05/01 Installation and supply of a septic system 91/05/15 Hook-up of natural gas 91/05/15 Purchase and installation of a built-in air conditioner and built-in water-purifier 91/06/01 Leveling, sodding and landscaping 91/06/15 Moving expenses 91/07/01 Purchase and installation of free standing appliances and furniture 91/07/01 Purchase and installation of wall to wall carpeting 91/07/15 Purchase of area rugs 91/07/15 Construction of a patio and an open deck 91/08/01 Pesticide and weed spraying 91/08/01 Purchase and installation of drapery hardware 91/08/15 Purchase of custom made draperies and blinds 91/08/30 Construction of a detached garage 91/09/01 Purchase and installation of light and bathroom fixtures 91/09/15 Pavement of the driveway 91/10/01 Purchase of a television and a sound system 91/10/15 Purchase and installation of a pre-wired security system 91/11/01 Purchase and installation of a built-in vacuum cleaner 91/11/15 Purchase of art work and home decoratings which are not fixtures 92/02/15 Purchase of Linen 92/03/01 Purchase and installation of an in-ground swimming pool 92/06/01 Ruling requested Which property and services outlined above can be included in the "total tax paid by the particular individual" for purposes of the GST new housing rebate for owner-built homes? Ruling given Since the rebate claim was filed within two years of the earlier of substantial completion and occupancy of the home, the following property and services would be considered eligible costs in respect of the qualifying land, interest and improvements that may be included in determining the total tax paid by the particular individual for purposes of the GST new housing rebate for owner-built homes: Option Architectural fees Land Rentals of equipment directly related to the construction of the home Legal fees related to the purchase of the land and the construction of the home Building materials and building permits Contractor's and Subcontractor's services for constructing the home Drilling of water well Connection and installation of electrical power Installation and supply of a septic system Hook-up of natural gas Purchase and installation of a built-in air conditioner and a built-in water-purifier Leveling, sodding and landscaping Purchase and installation of wall to wall carpeting (not area carpeting) Construction of a patio and an open deck Purchase and installation of drapery hardware affixed to the complex Construction of a detached garage Purchase and installation of light and bathroom fixtures Pavement of the driveway Purchase and installation of a pre-wired security system Purchase and installation of a built-in vacuum cleaner Purchase and installation of an in-ground swimming pool The following property and services are not included in the total tax paid by the particular individual for purposes of the GST new housing rebate for owner-built homes because they are not considered improvements within the meaning of the Act: Purchase of power tools to be used in the construction of the home; Legal fees related to financing; Purchase of area rugs; Purchase of custom made draperies and blinds; Moving expenses; Pesticides and weed spraying; Purchase and installation of free standing appliances and furniture; Purchase of a television and a sound system; Purchase of art work and home decorations which are not fixtures; Purchase of linen. ...

They are not making a connection past the person they are buying them from and the people on reserve who buy and sell them. ... The common names for contraband cigarettes illustrate the strength of this connection. ...

However, these sections now appear in the Table of contents for easy access; the statement that folios are only available in electronic format has been moved to the end of the Application section; and the words “as promulgated under the Act” in connection with the Income Tax Regulations have been removed from the Application section, in the interest of using plain language. ... Content relating to the Supreme Court of Canada decision in Jean Paul Gagnon v The Queen, [1986] 1 S.C.R. 264, 86 DTC 6179, which addressed the issue of deductibility for certain amounts payable under court orders or written agreements made after March 27, 1986 and before 1988 has been deleted. ¶3.49 has been added to include discussion of special and extraordinary expenses as provided in section 7 of the Federal Child Support Guidelines. ¶3.50 has been added to emphasize that payments to third parties for the benefit of a person must be made pursuant to a court order or written agreement. ¶3.51 has been added to identify the connection between payments to third parties under a court order or written agreement, requirements for deductibility by the payer and the parallel income inclusion by the recipient. ¶3.53 (formerly contained in ¶26 of IT-530R) has been revised to clarify that the recipient must have the ability to redirect third party payments under subsection 60.1(1). ¶3.57 (formerly contained in ¶29 of IT-530R) has been modified to improve clarity about application to the payer and recipient. ¶3.59 (formerly contained in ¶29 of IT-530R) has been revised to reflect the amendment to add a reference to corporeal property in subsections 56.1(2) and 60.1(2). ...

Electronically filed remittances involve an internet connection and information is transferred to our mainframe (PAYDAC) via a secure connection. ...

Property/Service Date Option 91/02/01 Architectural fees 91/02/15 Land 91/03/01 Rentals of equipment directly related to the construction of the home 91/03/15 Purchase of power tools to be used in the construction of the home 91/03/15 Legal fees related to the purchase of the land and the construction of the home 91/03/15 Legal fees related to obtaining financing 91/03/15 Building materials 91/03/15 Contractors and Subcontractors'services for constructing the home 91/04/01 Drilling of water well 91/05/01 Connection and installation of electrical power 91/05/01 Installation and supply of a septic system 91/05/15 Hook-up of natural gas 91/05/15 Purchase and installation of a built-in air conditioner and built-in water-purifier 91/06/01 Leveling, sodding and landscaping 91/06/15 Moving expenses 91/07/01 Purchase and installation of free standing appliances and furniture 91/07/01 Purchase and installation of wall to wall carpeting 91/07/15 Purchase of area rugs 91/07/15 Construction of a patio and an open deck 91/08/01 Pesticide and weed spraying 91/08/01 Purchase and installation of drapery hardware 91/08/15 Purchase of custom made draperies and blinds 91/08/30 Construction of a detached garage 91/09/01 Purchase and installation of light and bathroom fixtures 91/09/15 Pavement of the driveway 91/10/01 Purchase of a television and a sound system 91/10/15 Purchase and installation of a pre-wired security system 91/11/01 Purchase and installation of a built-in vacuum cleaner 91/11/15 Purchase of art work and home decoratings which are not fixtures 92/02/15 Purchase of Linen 92/03/01 Purchase and installation of an in-ground swimming pool 92/06/01 Ruling requested Which property and services outlined above can be included in the "total tax paid by the particular individual" for purposes of the GST new housing rebate for owner-built homes? Ruling given Since the rebate claim was filed within two years of the earlier of substantial completion and occupancy of the home, the following property and services would be considered eligible costs in respect of the qualifying land, interest and improvements that may be included in determining the total tax paid by the particular individual for purposes of the GST new housing rebate for owner-built homes: Option Architectural fees Land Rentals of equipment directly related to the construction of the home Legal fees related to the purchase of the land and the construction of the home Building materials and building permits Contractor's and Subcontractor's services for constructing the home Drilling of water well Connection and installation of electrical power Installation and supply of a septic system Hook-up of natural gas Purchase and installation of a built-in air conditioner and a built-in water-purifier Leveling, sodding and landscaping Purchase and installation of wall to wall carpeting (not area carpeting) Construction of a patio and an open deck Purchase and installation of drapery hardware affixed to the complex Construction of a detached garage Purchase and installation of light and bathroom fixtures Pavement of the driveway Purchase and installation of a pre-wired security system Purchase and installation of a built-in vacuum cleaner Purchase and installation of an in-ground swimming pool The following property and services are not included in the total tax paid by the particular individual for purposes of the GST new housing rebate for owner-built homes because they are not considered improvements within the meaning of the Act: Purchase of power tools to be used in the construction of the home; Legal fees related to financing; Purchase of area rugs; Purchase of custom made draperies and blinds; Moving expenses; Pesticides and weed spraying; Purchase and installation of free standing appliances and furniture; Purchase of a television and a sound system; Purchase of art work and home decorations which are not fixtures; Purchase of linen. ...

A tax shelter is defined as any property of which it is expected, based on statements or representations made or proposed to be made in connection with the property, that the aggregate of the losses or other amounts, calculated in any of the relevant years, which a purchaser will be entitled to deduct in taxation years ending within four years of the date of acquisition of the property will exceed the cost of the interest in the property (less prescribed benefits) to the purchaser. ... The definition of what constitutes a tax shelter depends entirely on the reasonable inferences to be drawn from representations made in connection with the property. ...

Property/Service Date Option 91/02/01 Architectural fees 91/02/15 Land 91/03/01 Rentals of equipment directly related to the construction of the home 91/03/15 Purchase of power tools to be used in the construction of the home 91/03/15 Legal fees related to the purchase of the land and the construction of the home 91/03/15 Legal fees related to obtaining financing 91/03/15 Building materials 91/03/15 Contractors and Subcontractors'services for constructing the home 91/04/01 Drilling of water well 91/05/01 Connection and installation of electrical power 91/05/01 Installation and supply of a septic system 91/05/15 Hook-up of natural gas 91/05/15 Purchase and installation of a built-in air conditioner and built-in water-purifier 91/06/01 Leveling, sodding and landscaping 91/06/15 Moving expenses 91/07/01 Purchase and installation of free standing appliances and furniture 91/07/01 Purchase and installation of wall to wall carpeting 91/07/15 Purchase of area rugs 91/07/15 Construction of a patio and an open deck 91/08/01 Pesticide and weed spraying 91/08/01 Purchase and installation of drapery hardware 91/08/15 Purchase of custom made draperies and blinds 91/08/30 Construction of a detached garage 91/09/01 Purchase and installation of light and bathroom fixtures 91/09/15 Pavement of the driveway 91/10/01 Purchase of a television and a sound system 91/10/15 Purchase and installation of a pre-wired security system 91/11/01 Purchase and installation of a built-in vacuum cleaner 91/11/15 Purchase of art work and home decoratings which are not fixtures 92/02/15 Purchase of Linen 92/03/01 Purchase and installation of an in-ground swimming pool 92/06/01 Ruling requested Which property and services outlined above can be included in the "total tax paid by the particular individual" for purposes of the GST new housing rebate for owner-built homes? Ruling given Since the rebate claim was filed within two years of the earlier of substantial completion and occupancy of the home, the following property and services would be considered eligible costs in respect of the qualifying land, interest and improvements that may be included in determining the total tax paid by the particular individual for purposes of the GST new housing rebate for owner-built homes: Option Architectural fees Land Rentals of equipment directly related to the construction of the home Legal fees related to the purchase of the land and the construction of the home Building materials and building permits Contractor's and Subcontractor's services for constructing the home Drilling of water well Connection and installation of electrical power Installation and supply of a septic system Hook-up of natural gas Purchase and installation of a built-in air conditioner and a built-in water-purifier Leveling, sodding and landscaping Purchase and installation of wall to wall carpeting (not area carpeting) Construction of a patio and an open deck Purchase and installation of drapery hardware affixed to the complex Construction of a detached garage Purchase and installation of light and bathroom fixtures Pavement of the driveway Purchase and installation of a pre-wired security system Purchase and installation of a built-in vacuum cleaner Purchase and installation of an in-ground swimming pool The following property and services are not included in the total tax paid by the particular individual for purposes of the GST new housing rebate for owner-built homes because they are not considered improvements within the meaning of the Act: Purchase of power tools to be used in the construction of the home; Legal fees related to financing; Purchase of area rugs; Purchase of custom made draperies and blinds; Moving expenses; Pesticides and weed spraying; Purchase and installation of free standing appliances and furniture; Purchase of a television and a sound system; Purchase of art work and home decorations which are not fixtures; Purchase of linen. ...