Section 256

256(7)

Subsection 256(2) - Rebate for Owner-Built Homes

Administrative Policy

4 July 2013 Interpretation Case No. 144290

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 191 - Subsection 191(1) purported supply of new townhouse on ground lease characterized as mere assignment of leasehold interest 300
Tax Topics - Excise Tax Act - Section 254.1 - Paragraph 254.1(2)(d) supply of new townhouse on ground lease 300

Paragraph 256(2)(a)

See Also

Lounsbury v. The Queen, 2019 TCC 109 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 256 - Subsection 256(3) - Paragraph 256(3)(a) - Subparagraph 256(3)(a)(iii) substantial completion had occurred by the time of the interim occupancy certificate 277

Whittall v. The Queen, 2017 TCC 212 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Substantial Renovation gutting only half the rooms in a house did not qualify 389

Subsection 256(3) - Application for Rebate

Cases

Lim v. The Queen, docket 98-1202-IT-G (TCC)

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Words and Phrases
substantial completion

Paragraph 256(3)(a)

Subparagraph 256(3)(a)(iii)

See Also

Lounsbury v. The Queen, 2019 TCC 109 (Informal Procedure)

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Words and Phrases
substantially completed
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 256 - Subsection 256(2) - Paragraph 256(2)(a) larger weekend country home was not their primary place of residence 285

Paragraph 256(3)(b)

Cases

Lachance v. Canada (National Revenue), 2018 FC 925

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 220 - Subsection 220(3) CRA could refuse an extension to a taxpayer confused by a CRA Guide 175

March v. Canada (Attorney General), [2013] GSTC 60, 2013 FC 394

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