Subsection 191(1) - Self-Supply of Single Unit Residential Complex or Residential Condominium Unit
See Also
Daruwala v. The Queen, 2012 TCC 257 (Informal Procedure)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) | 156 |
Administrative Policy
Excise and GST/HST News – No. 91 under "Head leases and subleases of new residential property: who must self-supply and who may be entitled to a rebate?" May 2014
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Builder | purchase of new housing by head lessor | 284 |
4 July 2013 Interpretation Case No. 144290
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 254.1 - Paragraph 254.1(2)(d) | supply of new townhouse on ground lease | 300 |
| Tax Topics - Excise Tax Act - Section 256 - Subsection 256(2) | supply of new townhouse on ground lease | 84 |
GST/HST Memorandum 19.2.3 “Residential Real Property - Deemed Supplies” June 1998
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 191 - Subsection 191(9) | 122 |
Government Funding
Cases
High-Crest Enterprises Limited v. Canada, 2017 FCA 88
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|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Act - Section 14 - Subsection 14(2) | CJ had no power to reassign case after trial to 2nd judge | 270 |
Paragraph 191(1)(b)
Subsection 191(3) - Self-Supply of Multiple Unit Residential Complex
Cases
See Also
Beaudet v. The Queen, 2014 TCC 52
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Fair Market Value - Land | FMV of newly-constructed building equal to direct and indirect costs | 174 |
Desjardins v. The Queen, 2010 TCC 521 (Informal Procedure)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Fair Market Value - Land | new apartment building valued at cost rathr than lower valuation based on cap rate | 194 |
Grafton Developments Inc. v. The Queen, 2006 TCC 356
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Kimm Holdings Ltd. v. The Queen, 2006 TCC 152 (Informal Procedure)
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Bergeron v. The Queen, docket 2002-199(GST)I (Informal Procedure)
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Le 11675 Societe en Commandite v. The Queen, docket 2000-4081(GST)G
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Déziel v. The Queen, [2003] GSTC 88, 2000-4691-GST-G, varied on other grounds 2004 FCA 116
Administrative Policy
May 2019 CPA Alberta CRA Roundtable, GST Session – Q.8
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 133 | s. 133 determines time of acquisition for ITC purposes | 209 |
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | ITCs can be claimed by builder after s. 191(3) self-assessment date for work done before but not after that date | 326 |
| Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2) | purpose of acquisition is assessed at time agreement is entered into | 214 |
17 May 2017 Interpretation 174642
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | ultimate exempt use did not deny ITCs | 199 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 6.11 | headlease of MURC not exempt where used by lessee more than 10% in short-term rentals | 124 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 5 | claiming of ITC generated subsequent taxable sale | 148 |
GST/HST Notice 224 under "Issue no. 3 – "Factors for determining whether possession is given." September 2007
4 April 2005 Ruling Document No. 52246
GST/HST Policy Statement P-165R Fair Market Value for Purposes of Part IX of the Excise Tax Act (Revised) March 1998
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| Locations of other summaries | Wordcount | |
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| Tax Topics - General Concepts - Fair Market Value - Land | 69 |
Subsection 191(5)
See Also
Swift v. The Queen, 2020 TCC 115
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Builder - Paragraph (f) | home was constructed for personal use rather than as an adventure | 310 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Business | “business” likely does not include an adventure | 176 |
Subsection 191(9)
Administrative Policy
GST/HST Memorandum 19.2.3 “Residential Real Property - Deemed Supplies” June 1998
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Words and Phrases
substantial completion| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 191 - Subsection 191(1) | 211 |