Real Property (GST/HST) Regulations

Section 4 Subsection 4(2)

The company acquired an existing single-family house in order to demolish it and construct two identical buildings, each containing four...

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Locations of other summaries		Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Multiple Unit Residential Complex	rental apartment building would not qualify as a MURC if it was required to be strata-titled	156

The correspondent was purchasing a block of newly-constructed dwelling units intended for long-term residential rental purposes. The block...

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The company will construct two duplexes, each containing two qualifying residential units, including separate kitchens, baths, and private living...

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Words and Phrases

Locations of other summaries		Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Complex	separate buildings on the same land are separate residential complexes	94

Two side-by-side rental buildings (described as two duplexes) with a common wall each contained two “qualifying residential units” (as defined...

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