See Also
Morgan v. The King, 2025 TCC 36 (Informal Procedure)
Whether the taxpayer had timely filed his application for the Ontario component of the new housing rebate pursuant to s. 256.21(1) for the home of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations, No. 2 - Section 46 - Subsection 46(6) - Paragraph 46(6)(a) | evidence of taxpayer’s accountant accepted as to when she mailed the rebate application | 365 |
| Tax Topics - Excise Tax Act - Section 334 - Subsection 334(1) | application was mailed about a month before it was stamped as received by the CRA mailroom | 259 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(7) - Paragraph 248(7)(a) | CRA presumption that application was mailed no more than 5 business days before stamped as received by CRA mailroom, was rejected | 63 |
Litman v. The King, 2024 TCC 58 (Informal Procedure)
Mr. Litman built a laneway house on top of a detached garage on his property in Ottawa, without severing it, and claimed the new housing rebate. ...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Complex | laneway house atop garage was a separate residential complex notwithstanding that it was not held under separate title | 126 |
Administrative Policy
4 July 2013 Interpretation Case No. 144290
The City leases land to the Developer (with a right to sever and remove improvements on the termination of the lease), and the Developer enters...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 191 - Subsection 191(1) | purported supply of new townhouse on ground lease characterized as mere assignment of leasehold interest | 308 |
| Tax Topics - Excise Tax Act - Section 254.1 - Paragraph 254.1(2)(d) | supply of new townhouse on ground lease | 308 |
Paragraph 256(2)(a)
See Also
Lounsbury v. The Queen, 2019 TCC 109 (Informal Procedure)
The taxpayer and her husband built a house, which was near Lake Huron and a 2 ½ hour drive from their Brampton rental apartment and full-time...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 256 - Subsection 256(3) - Paragraph 256(3)(a) - Subparagraph 256(3)(a)(iii) | substantial completion had occurred by the time of the interim occupancy certificate | 291 |
Whittall v. The Queen, 2017 TCC 212 (Informal Procedure)
An individual gutted and renovated approximately half of the floor space in his bungalow, and did less substantial renovations to the other half...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Substantial Renovation | gutting only half the rooms in a house did not qualify | 411 |
Erickson v. The Queen, docket 1999-5065-GST-I (Informal Procedure)
The owner renovated his home such that its square footage was doubled, and a garage and second floor were added. He conceded that he had not...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Substantial Renovation | a renovation does not qualify as substantial unless virtually all of the existing premises are gutted | 157 |