Sale

Table of Contents

See Also

Athabasca University v. The Queen, 2016 TCC 252

Athabasca University, which provided online courses to its students and delivered printed books to them without any additional charge, was...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 259.1 - Subsection 259.1(2) University’s purpose in acquiring books for its students was their education rather than the (free) “sale” of the books to them 277
Tax Topics - Statutory Interpretation - Technical Notes Explanatory Notes not followed 120

Administrative Policy

28 February 2019 CBA Roundtable, Q.27

ETA s. 254(4)(a) and the Ontario equivalent required that in order for a taxable supply by a builder of a new house or condo unit to generate the...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(4) - Paragraph 254(4)(a) legal title can pass directly from the developer to the builder’s individual purchaser 557

22 August 2013 Interpretation 150985

Before going on to find that the assignment by an individual of a sub-leasehold interest in a recreational vehicle site would be exempt under...

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31 October 2011 Ruling Case No. 136392

The granting of easements in consideration for a single lump sum payment was ruled to be a supply of real property by way of sale even though...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 221 - Subsection 221(2) 43

29 July 2011 Headquarters Letter Case No. 122272r

In order to finance the purchase of a new condo from a builder, an individual (the "Purchaser") enters into a "Declining Partnership Agreement,"...

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3 November 2009 GST/HST Interpretation 109447 - Lease Surrender

The surrender of a lease to the landlord qualified as a demise of real property, so that s. 221(2)(b) and 228(4) applied to the consideration...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 221 - Subsection 221(2) surrender of realty lease is transfer of realty 31

GST/HST Policy Statement P-111R, The Meaning of Sale with respect to Real Property, February 1995

Transfer of ownership need not be pursuant to a sale agreement (e.g., a demise by will)

C. Application of Agreement to Transfer Ownership

For...

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18 January 1995 Headquarters Letter No. 11634-2

After referring with aproval to Lubbock Fine, CRA stated that "a lease surrender is a sale" so that a lease surrender payment would constitute...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Real Property leasehold interest is real property 49

GST/HST Policy Statement P-174, Emphyteutic Leases, 31 March 1995

Essentially, an emphyteutic lease is a lease whereby the emphyteutic lessor permits an emphyteutic lessee to use the land (and any immovables on...

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Words and Phrases
emphyteutic lease

Policy P-111R "The Meaning of Sale with Respect to Real Property," February 1995.