Words and Phrases - "substantial completion"

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Underused Housing Tax Notice UHTN13 Exemptions for New Residential Properties February 2023

Summary Under
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 6 - Subsection 6(7) - Paragraph 6(7)(k)

Application of GST/HST guidelines on meaning of “substantial completion”

What is substantial completion

… The … CRA … has guidelines and...

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Words and Phrases
substantial completion

GST/HST Memorandum 19.2.3 “Residential Real Property - Deemed Supplies” June 1998

Summary Under
Tax Topics - Excise Tax Act - Section 191 - Subsection 191(9)

Time of "substantial completion"

11. Generally, substantial completion occurs before occupancy is given to the first individual. For GST/HST...

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Words and Phrases
substantial completion

Lim v. The Queen, docket 98-1202-IT-G (TCC)

Summary Under
Tax Topics - Excise Tax Act - Section 256 - Subsection 256(3)

The appellant had demolished the fundamental assumption of the Minister that substantial completion occurred in April 1995 by advancing evidence...

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Words and Phrases
substantial completion