Administrative Policy
28 February 2019 CBA Roundtable, Q.11
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 256.2 - Subsection 256.2(3) | JV operator (with a proprietary interest) of a new apartment project is the one to claim the NRRP rebate | 231 |
23 March 2017 CBA Commodity Taxes Roundtable, Q.20
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 2 | no GST/HST should be charged on a cancellation fee paid by a new home builder to the purchaser | 298 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Real Property | purchase contract was real property | 106 |
| Tax Topics - Excise Tax Act - Section 221 - Subsection 221(2) | s. 221(2) exclusion can apply to an interest in a purchase agreement | 186 |
23 March 2017 CBA Commodity Taxes Roundtable, Q.9
Excise and GST/HST News – No. 91 under "Head leases and subleases of new residential property: who must self-supply and who may be entitled to a rebate?" May 2014
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 191 - Subsection 191(1) | purchase of new housing by head lessor | 284 |
RC4231 "GST/HST New Residential Rental Property Rebate" October 2016
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Paragraph (a)
See Also
Universo Home Construction Ltd. v. The Queen, 2019 TCC 87 (Informal Procedure)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 254 - Subsection 254(4) | backdated declaration of trust did not preclude a finding that a company was the beneficial owner of a new home construction | 438 |
| Tax Topics - General Concepts - Ownership | construction company qualified as beneficial owner based on bearing costs and late-executed declaration of trust | 176 |
subparagraph (a)(iii)
Cases
1096288 Ontario Limited v. Canada, 2010 FCA 332
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Words and Phrases
constructionParagraph (f)
See Also
Swift v. The Queen, 2020 TCC 115
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 191 - Subsection 191(5) | application of the Coates test that a builder is not required to self-assess on building a home for his own occupation even where there may be a secondary resale intent | 400 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Business | “business” likely does not include an adventure | 176 |