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...
Words and Phrases
buildingLocations 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...