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)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) | 138 |
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
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| 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
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| 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
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| 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
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 | 258 |
Paragraph 191(1)(b)
Subsection 191(3) - Self-Supply of Multiple Unit Residential Complex
Cases
See Also
Beaudet v. The Queen, 2014 TCC 52
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Fair Market Value - Land | FMV of newly-constructed building equal to direct and indirect costs | 168 |
Desjardins v. The Queen, 2010 TCC 521 (Informal Procedure)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| 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 | 184 |
Grafton Developments Inc. v. The Queen, 2006 TCC 356
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Kimm Holdings Ltd. v. The Queen, 2006 TCC 152 (Informal Procedure)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Bergeron v. The Queen, docket 2002-199(GST)I (Informal Procedure)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Le 11675 Societe en Commandite v. The Queen, docket 2000-4081(GST)G
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
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
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| 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
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Fair Market Value - Land | 69 |
Subsection 191(5)
Subsection 191(9)
Administrative Policy
GST/HST Memorandum 19.2.3 “Residential Real Property - Deemed Supplies” June 1998
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Words and Phrases
substantial completion| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 191 - Subsection 191(1) | 211 |