Section 254

Subsection 254(2) - New Housing Rebate

See Also

Al-Hossain v. The Queen, 2014 TCC 379

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 - Effective Date bare trust declaration was too late 126
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) bare trust declaration was too late 126

Goyer v. The Queen, [2010] GSTC 163, 2010 TCC 511 (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.

Davidson v The Queen, [2002] GSTC 25 (TCC)

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.

Paragraph 254(2)(a)

See Also

Crooks v. The Queen, 2016 TCC 52 (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 - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient “ultimate liability” doctrine indicated an accommodation co-purchaser of condo was not a recipient 277
Tax Topics - Excise Tax Act - Section 262 - Subsection 262(3) accommodation co-purchaser (for financing purposes) of condo was not a recipient of supply by builder 213
Tax Topics - General Concepts - Substance the addition of an accommodation co-purchaser (for financing purposes) of condo did not reflect the parties' true intentions 167
Tax Topics - General Concepts - Sham the addition of an accommodation co-purchaser (for financing purposes) of condo might have been a sham if done for tax purposes 125
Tax Topics - Statutory Interpretation - Benefits-Conferring Legislation interpretation to favour conferral of intended benefits 183

Paragraph 254(2)(i)

Administrative Policy

23 March 2017 CBA Commodity Taxes Roundtable, Q.21

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 - Subsection 254(4) - Paragraph 254(4)(d) where two successive builders, individual can file for rebate directly 130

Paragraph 254(2)(b)

See Also

Zheng v. The Queen, 2017 TCC 132 (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 - Agency rebate application was made and signed as agent 185
Tax Topics - Excise Tax Act - Section 279 rebate application made and signed as agent 76

Parthiban v. The Queen, 2017 TCC 30 (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.

Cheema v. The Queen, 2016 TCC 251 (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.

Words and Phrases
bare trust
Locations of other summaries Wordcount
Tax Topics - General Concepts - Agency bare trustee is transparent for tax purposes 147

Gill v. The Queen, 2016 TCC 13 (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 - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(g) post-acquisition occupation was "temporary and sporadic" 65
Tax Topics - Statutory Interpretation - French and English Version interpretation of French version confromed to prior interpretation of more ambiguous English version 180

Administrative Policy

GST/HST Policy Statement P-228 Primary Place of Residence 30 March 1999

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.

Paragraph 254(2)(e)

Administrative Policy

26 July 2013 Interpretation 149707

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.

Paragraph 254(2)(g)

Cases

Ranjbar v. Canada, 2016 FCA 116

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 - Purpose/Intention regard to objective manifestations of purpose 127

See Also

Diktakis v. The Queen, 2016 TCC 262 (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 251 - Subsection 251(6) - Paragraph 251(6)(a) taxpayer and her two years old half-sister were related 160

Gill v. The Queen, 2016 TCC 13 (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 - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(b) primary-residence intention determined at signing of purchase contract 224
Tax Topics - Statutory Interpretation - French and English Version interpretation of French version confromed to prior interpretation of more ambiguous English version 180

Paragraph 254(2)(h)

Administrative Policy

GST/HST Memorandum 19.3.1.2 “Stated Price Net of Rebate” December 2007

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.

GST/HST Memorandum 19.3.1 “Rebate for Builder-Built Unit (Land Purchased)” July 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.

Subsection 254(4)

Administrative Policy

GI-120 Assignment of a Purchase and Sale Agreement for a New House or Condominium Unit 6 July 2011

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 - Schedules - Schedule V - Part II - 2 172

Paragraph 254(4)(c)

Administrative Policy

23 May 2017 Interpretation 182665

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 - Subsection 254(5) rebate forms can be signed electronically 218

Paragraph 254(4)(d)

Administrative Policy

23 March 2017 CBA Commodity Taxes Roundtable, Q.21

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 - Subsection 254(2) - Paragraph 254(2)(i) fee paid for assignment of a non-builder’s new house purchase contract does not affect the GST/HST new housing rebate 161

Subsection 254(5)

Administrative Policy

23 May 2017 Interpretation 182665

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 - Subsection 254(4) - Paragraph 254(4)(c) electronic signature possible 91

Subsection 254(6) - Joint and Several Liability

See Also

GF Partnership v. The Queen, 2013 TCC 53, aff'd 2013 FCA 260

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.