Articles
Duquette, "Charities Have to Jump Through Hoops to get GST Rebate on Land", GST & Commodity Tax, Vol. XI, No. 8, October 1997, p. 58.
Subsection 257(1)
Administrative Policy
15 November 2022 GST/HST Ruling 231643 - Partnership eligibility to claim input tax credits on the construction of houses for sale
Three individuals acquired a lot, engaged a contractor to demolish the existing house, subdivided the lot into two, and engaged another contractor...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Ownership | CRA considers real property to belong to the registered owners unless beneficial ownership by a partnership can be demonstrated | 169 |