Administrative Policy
1 December 2020 GST/HST Interpretation 193361r - Supply of residential lots
A corporation, which has been headleased land, subdivides the land into residential lots that are registered in the land registry, and subleases...
Locations of other summaries | Wordcount | |
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Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 6 - Paragraph 6(a) | a sublease of land to a mobile home occupant is a supply of part of a residential complex, unless the site is a residential trailer park | 271 |
17 May 2011 Case No. 37706-r
water to the sites at a park was shut off before the winter freeze-up and propane tanks were not refilled in the winter as there was no winter...