See Also
2437299 Ontario Inc. v. The King, 2023 TCC 165
Russell J found that the appellant had not substantially renovated two Ontario properties, so that their sale was not made by the appellant as a...
Words and Phrases
substantial renovationWhittall v. The Queen, 2017 TCC 212 (Informal Procedure)
The taxpayer appealed a decision of the Minister to reject his claim for a GST new housing rebate on the basis that the building “looked like...
Words and Phrases
substantial renovation| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 256 - Subsection 256(2) - Paragraph 256(2)(a) | renovated house did not qualify as being substantially gutted | 76 |
Nadeau v. The Queen, 2011 TCC 243 (Informal Procedure)
The registrant's renovations on a house included the digging of a basement and adding a 140 square-foot entrance hall, and increased the house's...
Erickson v. The Queen, docket 1999-5065-GST-I (Informal Procedure)
The owner renovated his home such that its square footage was doubled, and a garage and second floor were added. He conceded that he had not...
Words and Phrases
substantial renovation| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 256 - Subsection 256(2) - Paragraph 256(2)(a) | renovations merely doubled the floor area and were not so substantial is to constitute the construction of a home for s. 256(2)(a) purposes | 218 |
Administrative Policy
GST/HST Technical Information Bulletin B-092, Substantial Renovations and the GST/HST New Housing Rebate, January 2005
Recap of s. 123(1) definition
In other words, a substantial renovation is considered to have taken place where all or substantially all of the...
Words and Phrases
substantial renovation