Real Property (GST/HST) Regulations

Section 4

Subsection 4(2)

Paragraph 4(2)(a)

Administrative Policy

14 August 2024 GST/HST Interpretation 247708 - […][the Company] and the purpose-built rental housing (PBRH) rebate

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
building
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

3 September 2024 GST/HST Interpretation 247914 - Eligibility for the purpose-built rental housing rebate and duplexes

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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