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...
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...
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...
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...
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,...
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....
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...
Administrative Policy
GST/HST Policy Statement P-111R, The Meaning of Sale with respect to Real Property, February 1995
Real property includes an equitable interest therein, e.g., a right to lease or an option thereto
E. Other application of sale
In the common law...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Sale | 238 | |
| Tax Topics - Excise Tax Act - Section 221 - Subsection 221(2) | 182 |
7 April 2022 CBA Roundtable, Q.3
CRA confirmed that since appliances and common area furniture and equipment that are acquired in connection with the construction of, say, a...
| 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 |
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...
| 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.
Air rights
69. Air...
GST/HST Memorandum 3.1, “Liability for Tax” (August 1999)
Distinction between real property (which includes leases thereof) and intangible personal property
Real property
ss 123(1)56. Real property...
| 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...
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...
| 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...
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...
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | 643 |
Paragraph (a)
Administrative Policy
26 May 2022 External T.I. 2019-0813761E5 - Taxable Canadian property-solar and wind projects
Were Canadian-situs solar electric power generating projects (consisting of a leasehold interest, solar panels, steel racks and metal posts, and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Taxable Canadian Property - Paragraph (a) | commercial solar equipment and wind turbines were Canadian real estate and, thus, TCP | 441 |
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...