Regulation 238

Administrative Policy

10 June 2013 External T.I. 2012-045861E5

It is our opinion that "construction activities" includes the manufacturing of pre-fabricated homes. As such, a manufacturer of pre-fabricated...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Subsection 238(1)

Administrative Policy

5 February 2013 External T.I. 2012-0465591E5 F - Form T5018

A landscaping company carries out different types of construction under some landscaping contracts such as excavation and rock fill, the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
construction

Subsection 238(2)

See Also

Apex City Homes Limited Partnership v. The Queen, 2018 TCC 247 (Informal Procedure)

The appellant (Apex) was a limited partnership that developed and sold the residential condominiums in a particular Calgary condominium project,...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
derived
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 162 - Subsection 162(7) due diligence defence was not available where the taxpayer incorrectly disagreed with a CRA position 175

Administrative Policy

8 October 2010 Roundtable, 2010-0373691C6 F - T4A et T5018 - Honoraires

When asked to comment on the reason that T4A slips are not to include the GST/HST paid to the recipient for services rendered, whereas for T5018...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 200 - Subsection 200(1) GST/HST excluded from services payments 30

4 December 2007 Internal T.I. 2007-0237461I7 F - Définition d'activité de construction

The taxpayer, which had queried whether it was required to file T5018 slips for payments made to subcontractors, was engaged in the installation...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Navigation