Words and Phrases - "occupy"
Sharma v. The King, 2025 TCC 145 (Informal Procedure)
brief and interrupted stay a property was sufficient to constitute “occupy[ing] … as a place of residence”
The appellant’s husband agreed in June 2014 to purchase a newly built residential property in Guelph, then her name was substituted for that of...
Locations of other summaries | Wordcount | |
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Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(b) | quick sale after occupancy was explained by a contemporaneous job promotion/ relevant intention was perhaps when taxpayer was substituted for her husband as the purchaser | 190 |