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...
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...
Words and Phrases
constructionSubsection 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,...
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...
| 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...