Residential Complex

See Also

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...

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Words and Phrases
hotel

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...

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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...

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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...

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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...

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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...

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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....

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Administrative Policy

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...

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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 Interpretation 145125

A resort building contained multiple condominium units including the condominium unit at issue. CRA stated that "the physical space with reference...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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Words and Phrases
lease licence

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...

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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...

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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...

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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...

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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