Subsection 190(1) - Conversion to Residential Use
Administrative Policy
7 April 2022 CBA Roundtable, Q.9
A pre-1990 building with 30 residential rental units and one commercial unit rented for use as a convenience store (the “Commercial Unit”) is...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 195.1 - Subsection 195.1(1) | s. 195.1(1) could not apply where a commercial unit in an apartment building was converted to additional apartment units | 300 |
| Tax Topics - Excise Tax Act - Section 206 - Subsection 206(4) | s. 206(4) rather than s. 191 applied where a commercial unit in an apartment building was converted to additional apartment units | 238 |
5 March 1998 Headquarters Letter RITS HQR0000928
S.190(1) would apply to the conversion of a hotel to a nursing home. Accordingly, s. 191(1) would require the builder to self-assess on the entire...