Subsection 206(2) - Beginning Use in Commercial Activities
See Also
1351231 Ontario Inc. v. The King, 2024 TCC 37, aff'd 2025 FCA 53
The Appellant used a condo unit for the first nine years after purchase for long-term residential rentals and then listed it on Airbnb and rented...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Complex | an Airbnb rental property is similar to a motel, lodging house etc. so that, with its short-term rentals, it cannot qualify as a residential complex | 300 |
| Tax Topics - Excise Tax Act - Section 141.1 - Subsection 141.1(3) - Paragraph 141.1(3)(a) | listing of property on Airbnb engaged s. 141.1(3)(a) | 187 |
Administrative Policy
25 March 2021 CBA Commodity Taxes Roundtable, Q.19
Aco changes its use of a building, which had been used 100% in making exempt supplies, so that thereafter it is used 90% for making exempt...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 197 | s. 141 override of s. 197 where increase in commercial use to 10% | 297 |
24 February 2011, CBA/CRA GST Round Table, Q. 15 - "Amalgamation & Successor Corp's ITC Entitlement"
In a corporate reorganization involving a GST registrant that is engaged exclusively in commercial activities, assets are first transferred to a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | if predecessor denied ITC, Amalco may be able to claim basic tax content | 180 |
| Tax Topics - Excise Tax Act - Section 271 | 179 |
Subsection 206(3)
Administrative Policy
GST/HST Memorandum 17-12 [17.12] "Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02" 23 July 2021
Change of use reflected in specified method applied to computer use
- Example (Example 13) of application of s. 206(3) so that a financial...
Subsection 206(4)
Administrative Policy
7 April 2022 CBA Roundtable, Q.9
On January 1, 2019, NewCo acquired a building with 30 residential rental units and one commercial unit (rented to a convenience store) and then, a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 190 - Subsection 190(1) | no self-supply under s. 190(1) (only engagement of s. 206(4) change-in-use) on conversion of a commercial unit to additional residential units in a MURC | 461 |
| Tax Topics - Excise Tax Act - Section 195.1 - Subsection 195.1(1) | s. 195.1(1) could not apply where a commercial unit in an apartment building was converted to additional apartment units | 300 |
Subsection 206(5) - Reducing Use in Commercial Activities
Administrative Policy
B-109 "Application of the GST/HST to the Practice of Naturopathic Doctors" 31 July 2015
Deemed self supply resulting from naturopathic services becoming exempted after February 10, 2014
Where a decrease of 10% or more in the use of...