Real Property

See Also

Zellstoff Celgar Limited v. British Columbia, 2014 BCCA 279

The machinery and equipment in a pulp mill purchased by the taxpayer was fixtures and, therefore subject to land transfer tax under the Property...

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Ontario Hydro v. Ontario (Ministry of Revenue), [1996] O.J. No. 333, 60 A.C.W.S. (3d) 1080, aff’d on other grounds [1999] O.J. No. 1723, 44 O.R. (3d) 1, 120 O.A.C. 184, 88 A.C.W.S. (3d) 507

Borins J found that microwave telecommunications and power line carrier equipment which for the most part was attached by screws to metal racks...

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Words and Phrases
fixture

Turismo Industries Ltd. v. Kovacs, (1976), 72 D.L.R. (3d) 710 (B.C.C.A.)

Equipment, which was used to produce concrete blocks, was affixed to the plant floor by removable bolts. Following the holders of mortgages taking...

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La Salle Recreations Ltd. v. Canadian Camdex Investments Ltd., (1969), 4 D.L.R. (3d) 549 (B.C.C.A.)

McFarlane J found that although the degree of annexation of wall-to-wall carpeting in a hotel was slight, the object of the annexation was the...

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Words and Phrases
permanent

Re City of Ottawa v. Ottawa Electric Railway Co., [1922] O.J. No. 189, 52 O.L.R. 664 (Supreme Court, App. Div’n)

The taxpayer, which operated a tramway system in Ottawa, was assessed for mujnicipal taxes on its plant used for producing electricity,...

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Stack v. T. Eaton Co., [1902] O.J. No. 155 (Div. Ct.)

After reviewing the then-leading decisions (including Bain v. Brand (1876), 1 App. Cas. 762, Holland v. Hodgson (1872), L.R. 7 C.P. 328, Hobson v....

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Words and Phrases
fixture

Haggert v. Town of Brampton (1897), 28 S.C.R. 174, 1897 CanLII 14

The Town of Brampton sought to recover under a mortgage held by it. The articles in question were pieces of machinery and other items located in a...

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Administrative Policy

23 March 2017 CBA Commodity Taxes Roundtable, Q.20

In an appreciating housing market, an individual purchaser (Mr. X), whose plans have changed, assigns his purchase contract back to the builder...

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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) - Builder individual is a builder on assignment of new house purchase contract if original purpose was to resell house 123
Tax Topics - Excise Tax Act - Section 221 - Subsection 221(2) s. 221(2) exclusion can apply to an interest in a purchase agreement 186

GST/HST Memorandum 19.5 "Land and Associated Real Property" October 2001

Real estate options and air rights are real property, whereas supplies of density rights are not supplies of real property.

GST/HST Memorandum 3.1, “Liability for Tax” (August 1999)

Distinction between real property and intangible personal property

Real property
ss 123(1)

56. Real property consists of land, buildings,...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 133 s. 133 subjects advance payments to tax 108

20 February 1996 Interpretation File No. 11870-1

In the course of concluding that arrangements for the use of seniors of units in a multi-unit residential complex were licences rather than...

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18 January 1995 Headquarters Letter No. 11634-2

Before going on to find that a lease surrender by the tenant was a "sale" of real property, CRA stated:

[F]or GST purposes a leasehold interest...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Sale lease surrender is a sale 54

26 July 1994 Headquarters Letter RITS 11950-1

Before indicating that a payment by a developer to a municipality in consideration for the municipality agreeing to pass a by-law allowing an...

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GST M 300-2 "Taxable Supplies" under "Supply"

The term real property includes the right under a lease or licence to use or take possession of land, and a right or option to purchase land under...

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Articles

Terry G. Barnett, "The 'Dirt' on Residential Real Estate", September 2011 CICA Commodity Tax Symposium Papers

The paper includes a discussion of the assignment of a condominium purchase contract:

Equitable interest of purchaser (p.2)

Under general legal...

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Paragraph (a)

Administrative Policy

ARQ Internal Interpretation 95-0110866

A registrant (the “Vendor”) grants an assignable option with a term of 20 years on vacant land held by it to another registrant (the...

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Words and Phrases
immovable

Related Provisions

Civli Code of Quebec

Title One

Kinds of property and its appropriation

Chapter I

Kinds of property

899. Property, whether corporeal or...

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