Search - considered

Federal Sales Tax New Housing Rebate Given that the XXXXX and XXXXX owned residential condominium units prior to 1991 and are considered builders, the FST New Housing Rebate will be available in accordance with subsection 121(3) of the Act provided the rebate was not previously paid to any other person entitled thereto. ...

[xxxvi] 28 Subsection 163(3) of the ETA [xxxvii] 29 Per subsection 132(1) of the ETA,  a person is considered to be a resident for GST/HST purposes and therefore does not qualify as a non-resident if, in the case of a corporation, the corporation is incorporated or continued in Canada and not continued elsewhere.  ...

In the latter case, P-111 states that "an agreement to transfer ownership, however, is required for a transfer of possession to be considered a "sale". ...

Subsection 168(9) of the ETA states that a deposit (other than a deposit in respect of a covering or container in respect of which section 137 applies), whether refundable or not, given in respect of a supply shall not be considered as consideration paid for the supply unless and until the supplier applies the deposit as consideration for the supply. ...

If the amount of land considered as being reasonably attributable to the residential complex is less than one hectare (1/2 hectare, for example), then the exemption will apply only to that lesser acreage. ...