Cases
1351231 Ontario Inc. v. Canada (the King), 2025 FCA 53
The Appellant used a condo unit for the first nine years after purchase for long-term residential rentals and then listed it on Airbnb and rented...
See Also
Litman v. The King, 2024 TCC 58 (Informal Procedure)
Mr. Litman built a laneway house on top of a detached garage on his property in Ottawa, without severing it, and claimed the new housing rebate....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 256 - Subsection 256(2) | a laneway house built atop an unsevered garage qualified as a new residential complex for HST rebate purposes | 264 |
1351231 Ontario Inc. v. The King, 2024 TCC 37, aff'd 2025 FCA 53
The Appellant used a condo unit for the first nine years after purchase for long-term residential rentals and then listed it on Airbnb and rented...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 206 - Subsection 206(2) | deemed change of use under s. 141.1(3)(a) when property 1st listed/ s. 197 applied on point-in-time basis | 145 |
| Tax Topics - Excise Tax Act - Section 141.1 - Subsection 141.1(3) - Paragraph 141.1(3)(a) | listing of property on Airbnb engaged s. 141.1(3)(a) | 187 |
Revenue and Customs v Fortyseven Park Street Ltd, [2019] EWCA Civ 849
The owner of a property in Mayfair, London that had been converted into 49 residences, agreed with purchasers that, in consideration for a lump...
2137691 Ontario Limited. v. Lucia Pessoa Park, 2018 ONSC 4218
The Plaintiff sold to the Defendant the middle lot of a three-lot property over which a home had spread. This middle lot contained a pool house...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 224 | registrant could bring a motion for declaration that HST was owing to it without complying with s. 224 | 272 |
| Tax Topics - Excise Tax Act - Section 133 | supply of land occurred at the closing | 135 |
| Tax Topics - Excise Tax Act - Section 194 | purchaser entitled to rely on Statutory Declaration of the Vendor as to exempt status | 344 |
Wotherspoon v. The Queen, [2011] GSTC 108, 2011 TCC 343 (Informal Procedure), briefly aff’d 2012 FCA 271
The appellant purchased a condo unit for personal use as a residence. The unit had been used by the vendor as a ski rental unit. In finding that...
Hamilton v. The Queen, 2010 TCC 591 (Informal Procedure)
In finding that the sale of a vacant house with land was exempt, Boyle J stated (at para. 24):
[T]he house on the land sold satisfies the...
Ko v. The Queen, Docket: 2002-455-GST-I (Informal Procedure)
Before finding that the sale of a lot with a partly-constructed house on it was not exempt under Schedule V, Part 1, s. 3, Little J quoted the...
Bruton v. London & Quadrant Housing Trust, [1999] 3 WLR 150 (HL)
A housing trust that had been granted a licence by the local authority to use a number of properties for redevelopment as temporary accommodation...
Koppert v. The Queen, [1998] GSTC 128 (TCC) (Informal Procedure)
The appellant sold a condo in Whistler which had been rented out on a short-term basis for the previous 34 months excepting one six-month rental....
Administrative Policy
14 August 2024 GST/HST Interpretation 247708 - […][the Company] and the purpose-built rental housing (PBRH) rebate
The company will construct two duplexes, each containing two qualifying residential units, one plot of land (one legal title). CRA stated:
Where...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - Real Property (GST/HST) Regulations - Section 4 - Subsection 4(2) - Paragraph 4(2)(a) | two separate rental duplexes on one legal title would not qualify for the PBRH rebate/ question of fact whether connecting hallway made them one building instead | 240 |
22 March 2022 GST/HST Interpretation 238955 - Whether a bunkhouse located on […][a farm] and used to provide housing to temporary foreign workers is a place of residence for GST/HST purposes and eligibility for input tax credits in respect of its construction
A farmer constructed a 600 square-feet bunkhouse (with 2 bedrooms, a kitchen and bathroom) to provide accommodation to two temporary foreign...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 191 - Subsection 191(3) | s. 191(3) did not apply where a MURC was used as a place of "lodging” rather than a "place of residence" | 271 |
| Tax Topics - Excise Tax Act - Section 141 - Subsection 141(4) | s. 141(4) applied where commercial use of bunkhouse was “minimal” | 168 |
25 March 2021 CBA Commodity Taxes Roundtable, Q.12
A couple (A and B) along with others purchased a property in trust for development as a condominium complex. On completion of construction, A and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 191 - Subsection 191(5) | 2 condo units used as a residence by the joint owners would generally qualify for the s. 191(5) exception | 422 |
22 July 2013 GST/HST Interpretation 145125 - Condominium units and the exclusions to the definition of residential complex
A resort building contained multiple condominium units including the condominium unit at issue. CRA stated that "the physical space with reference...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Ownership | is real property partnership property? | 81 |
CBA National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 27
On the sale of a retirement home containing residential condominium units (or which was a multiple unit residential complex) the residential...
31 March 2000 Headquarter Letter RITS 7707/HQR0001313
The 1/2 hectare presumption applied to a farm given that the partners owning the farm claimed farm losses on their income tax returns.
6 December 2002 Memorandum RITS 35845
A home at which a class of individuals was entitled to stay at temporarily while awaiting medical treatment off-site was not available to members...
GST/HST Memorandum 19.2 “Residential Real Property” February 1998
Choice of calculation method
30. In cases where there are rental periods of varied length, some of which are 60 days or more and some of which...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Unit | 61 | |
| Tax Topics - Excise Tax Act - Section 190 - Subsection 190(1) - Paragraph 190(1)(e) | 626 |
GST/HST memorandum 19.2.1 "Residential Real Property-Sales" February 1998
Is the land part of a residential complex?
8. Land of up to a half hectare that is subjacent and immediately contiguous to a residential building...
18 September 1996 Interpretation 931427 – Construction of Winterized Building to be Used as Place of Residence by Employees
Respecting whether a winterized cottage constructed for use of employees at a cottage resort would qualify, CRA stated:
A residential complex is...
P-099 "The Meaning of 'Hotel', 'Motel', 'Inn', 'Boarding House', 'Lodging House' and 'Other Similar Premises', as used in the definition of 'Residential Complex' and 'Residential Unit'" 16 December 1993
The determination of whether an establishment is a hotel, motel, inn, boarding house, lodging house or other similar premise, should be based...
P-062 “Distinction Between Lease, License and Similar Arrangements” 25 May 1993
Lease confers exclusive possession
In the common law provinces, it has generally been determined that a lease normally confers exclusive...
GST/HST Policy Statement P-053 Application of all or Substantially all to Residential Complexes November 2, 1992
Preferable to use relative revenues or room nights/normally one-year period is appropriate unless seasonal residence
In calculating the proportion...
Articles
Williams, Rhodes, "Canadian Law of Landlord and Tenant", 6th Ed. (Bentley McNair and Butkus), 2016
Lease requirement for exclusive possession (1:1:3)
To create the relation of landlord and tenant of real property it is essential that the tenant...
Paragraph (a)
Administrative Policy
GST/HST Notice 224 September 2007
Inclusion of nursing areas in nursing home or other residential care facility MURC (under General and Issue No. 1)
[A] residential care facility...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 6 | 205 |
Paragraph (b)
See Also
Grands Palais du nouveau Saint-Laurent Inc. v. Agence du revenu du Québec, 2020 QCCQ 281
The plaintiff (“Grands Palais”), which had constructed a condominium complex that included 363 condo units and 408 parking spots (each having...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 254 - Subsection 254(6) | builder "ought to know" of rebate ineligibility based on CRA/ARQ Bulletins | 303 |