Words and Phrases - "place of residence"
18 February 2000 Internal T.I. 1999-0008977 F - ETABLISSEMENT DOMESTIQUE AUTONOME
Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Self-Contained Domestic Establishmentshared basement and interior connecting door were not enough to make one dwelling unit
The taxpayer lived in an apartment, while his parents, who lived in the apartment next door, received care from his spouse. The two residential...
Words and Phrases
place of residenceGST/HST Memorandum 19.2 “Residential Real Property” February 1998
Meaning of “place of residence”
15. “Place of residence” is a key concept in the definitions of “builder”, “residential complex”,...
Words and Phrases
place of residence| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Complex | 233 | |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Unit | 61 |
22 March 2022 GST/HST Interpretation 238955 - Whether a bunkhouse located on […][a farm] and used to provide housing to temporary foreign workers is a place of residence for GST/HST purposes and eligibility for input tax credits in respect of its construction
a bunkhouse was a residential complex even though it was used for lodging rather than as a place of residence
A farmer constructed a 600 square-feet bunkhouse (with 2 bedrooms, a kitchen and bathroom) to provide accommodation to two temporary foreign...
Words and Phrases
place of residence| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 191 - Subsection 191(3) | s. 191(3) did not apply where a MURC was used as a place of "lodging” rather than a "place of residence" | 271 |
| Tax Topics - Excise Tax Act - Section 141 - Subsection 141(4) | s. 141(4) applied where commercial use of bunkhouse was “minimal” | 168 |