Substantial Renovation

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...

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Words and Phrases
substantial renovation

Whittall 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...

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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...

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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...

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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...

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Words and Phrases
substantial renovation