Words and Phrases - "building"

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14 August 2024 GST/HST Interpretation 247708 - […][the Company] and the purpose-built rental housing (PBRH) rebate

two separate rental duplexes on one legal title would not qualify for the PBRH rebate/ question of fact whether connecting hallway made them one building instead

The company will construct two duplexes, each containing two qualifying residential units, including separate kitchens, baths, and private living areas, on one legal title. The two buildings might be connected by a hallway. CRA stated:

Where there are two separate buildings each containing residential units, there would generally be two separate residential complexes because a residential complex includes, among other things, a building (or a part of a building).

Accordingly, as two separate buildings each only containing two units, they did not qualify as prescribed multiple-unit residential complexes for purposes of the purpose-built rental housing (PBRH) rebate.

Whether a connecting hallway could render the two structures as one building so that they could qualify was a question of fact, whose determination took into account such factors as “the degree of structural connectivity, the degree of annexation, the degree of functional independence (such as separate mechanical systems for heating, cooling, electrical, etc.), and the provisions of any applicable by-laws or planning laws with respect to structures on the property.” If the correspondent wished this determination to be made, it should “provide further information such as structural plans and drawings with a further explanation of how these two structures will function as a single building along with a copy of applicable by-laws or planning laws with respect to the type of structure or structures that may be constructed on the subject property.”

Words and Phrases
building
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Complex separate buildings on the same land are separate residential complexes 94

18 May 2022 Internal T.I. 2018-0788761I7 F - Amortissement – Travaux sur un bien loué et F&T

building shell was a building or structure/ addition refers to extension of structure

The taxpayer, which subleased premises containing “Shells” consisting essentially of foundations, walls and roofs, installed wall and floor coverings and performed electrical, ventilation and plumbing work to make the premises suitable for use in its manufacturing and processing (“M&P”) operations. It took the position that the costs of the property added to the Shells for this work should be included in Class 29 rather than Class 13.

Among other requirements, in order to be a Class 29 property, the above property needed to qualify as a Class 8(b) property (e.g., tangible property attached to a building and acquired for the purpose of manufacturing or processing) and not a Class 1(q) property (a building or other structure including component parts). The Directorate agreed with the taxpayer that a property which otherwise was a Class 13 (leasehold) property could qualify as a Class 8 property (before then being potentially assimilated to Class 29), but went on to indicate that the above alterations to the Shells would be sufficient to deem the taxpayer’s leasehold interests to be a building or other structure, by virtue of Reg. 1102(5)(a)(iii). Regarding Regs. 1102(5)(a)(i) and (ii), it stated:

In light of the meaning of the terms "building" and "structure" in paragraph 1 of IT-79R3, a Shell, which is a structure with walls and a roof, may generally be considered a building or other structure for purposes of subsection 1102(5). Consequently, the Taxpayer is not considered to have erected a building, i.e., the Shell, for purposes of subsection 1102(5) where that building was erected by another taxpayer.

As for the concept of "addition", we are of the view that it generally refers to an extension to a leased building or other leased structure.

Words and Phrases
building structure addition
Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(5) - Paragraph 1102(5)(a) - Subparagraph 1102(5)(a)(iii) rendering of an empty shell suitable for manufacturing constituted substantially changing its nature 288
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 8 - Paragraph 8(b) property does not satisfy the “solely” test in Class 8(b) where it was necessary for the proper functioning of the building 265
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A cost of installing property part of that property’s cost 357
Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(4) to be improvements or alterations to leasehold interest, property acquisitions must be assimilated to landlord’s property 225
Tax Topics - General Concepts - Ownership leasehold improvements are assimilated to the landlord’s property unless the lease specifies otherwise 101

4 April 2005 Ruling Document No. 52246

Ruling that a subsidized seniors' apartment was substantially renovated, so that s. 191(3) deemed the builder to make a taxable supply of the building. Given the limited degree of structural connectivity with an adjoining structure, the two structures were to be treated as separate buildings.

Words and Phrases
building

British Columbia Forest Products Ltd. v. MNR, 71 DTC 5178, [1971] CTC 270 (SCC)

piers, foundations part of "building"/ tanks were "structures"

Supporting piers, reinforced concrete foundations and chest walls which facilitated and were necessary for the production of paper nonetheless had no separate existence as tangible capital assets and instead formed part of buildings. Accordingly, they qualified as Class 3 rather than Class 8 assets.

Tanks and recovering units were "structures" and also fell within Class 3.

Words and Phrases
structure building

Sun Life Assurance Co. of Canada v. R., 97 DTC 422, [1997] 3 C.T.C. 2593 (TCC)

Bowman TCJ. followed his earlier decision in Cadillac Fairview Corp. Ltd. in finding that density rights purchased by the taxpayer from a nearby church were an addition to the cost of land rather than building notwithstanding accounting evidence that such expenditures should have been added to the cost of the building and notwithstanding that, unlike the other case, a building actually was constructed.

Words and Phrases
land building
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A density rights are land even if building constructed 87

Swan Lake Recreation Resort Ltd. v. Registrant, Kamloops Land Title Office (1999), 174 DLR (4th) 549 (BCSC)

Before going on to find that a mail box was not a "building" for purposes of the Condominium Act (B.C.), Cowan J. stated (at p. 565):

"In my view, the word 'building' ordinarily means a structure which is designed for use as a habitation or other purposes of occupation, or for the storage of commodities. Further, a 'building' ordinarily is relatively permanent, and relatively large in size."

Words and Phrases
building

Dew Engineering & Development Ltd. v. The Queen, 96 DTC 1765 (TCC)

A portable laboratory composed of five modules connected to one another by bolts (and that were almost identical to the components of the walkways used at the Ottawa International Airport) was found (at p. 1770) not to be a building given that it was "not installed and intended to remain in a particular location".

Words and Phrases
building

Mailloux v. Canada (Minister of National Revenue), docket A-390-98 (FCA)

Because a hair dryer was a large building, expenditures for its acquisition did not qualify notwithstanding that it was an experimental prototype. In response to a submission that it was a structure not a building, Létourneau noted that it met the (French) dictionary definition of a building as "any construction intended to serve as shelter and protection" or "construction, generally of large dimensions, ... used to accommodate humans, animals or things".

Words and Phrases
building

IT-79R3 "Capital Cost Allowance - Buildings or other Structures"

Meaning of building/structure

1. "Building" is a term of wide range covering any structure with walls and a roof affording protection and shelter. The word "structure" includes anything of substantial size that is built up from component parts and intended to remain permanently on a permanent foundation. ... British Columbia Forest Products ... concluded that the word "structure" when used in the context of "building or other structure" does not mean only a structure in the nature of a building. Bridges or hydro-electric transmission towers, for example, while clearly not buildings, are structures.

Words and Phrases
building structure