building

Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 8 - Paragraph 8(c)
buildings comprised of cells used to dry wood together with the heating equipment in another building constituted “kilns” used in processing

Buildings B and C, which only contained wood drying cells, were supplied with steam from Building A, which contained the heating and air blowing...

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Words and Phrases
kiln building

14 August 2024 GST/HST Interpretation 247708 - […][the Company] and the purpose-built rental housing (PBRH) rebate -- summary under Paragraph 4(2)(a)

Wednesday, June 11, 2025 - 23:50 | Author: narmstrong

The company will construct two duplexes, each containing two qualifying residential units, including separate kitchens, baths, and private living...

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Summary Under
Tax Topics - Excise Tax Act - Regulations - Real Property (GST/HST) Regulations - Section 4 - Subsection 4(2) - Paragraph 4(2)(a)
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
Words and Phrases
building
Summary Under
Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(5)
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...

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Words and Phrases
building structure addition
Summary Under
Tax Topics - Excise Tax Act - Section 191 - Subsection 191(3)

Ruling that a subsidized seniors' apartment was substantially renovated, so that s. 191(3) deemed the builder to make a taxable supply of the...

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Words and Phrases
building

Sun Life Assurance Co. of Canada v. R., 97 DTC 422, [1997] 3 C.T.C. 2593 (TCC) -- summary under Paragraph 1(q)

Full Title
Sun Life Assurance Co. of Canada v. R., 97 DTC 422, [1997] 3 C.T.C. 2593 (TCC)
Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 1 - Paragraph 1(q)

Bowman TCJ. followed his earlier decision in Cadillac Fairview Corp. Ltd. in finding that density rights purchased by the taxpayer from a nearby...

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Words and Phrases
land
building

British Columbia Forest Products Ltd. v. MNR, 71 DTC 5178, [1971] CTC 270 (SCC) -- summary under Paragraph 1(q)

Full Title
British Columbia Forest Products Ltd. v. MNR, 71 DTC 5178, [1971] CTC 270 (SCC)
Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 1 - Paragraph 1(q)
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...

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Words and Phrases
structure
building

Swan Lake Recreation Resort Ltd. v. Registrant, Kamloops Land Title Office (1999), 174 DLR (4th) 549 (BCSC) -- summary under Class 1

Full Title
Swan Lake Recreation Resort Ltd. v. Registrant, Kamloops Land Title Office (1999), 174 DLR (4th) 549 (BCSC)
Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 1

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,...

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Words and Phrases
building

Dew Engineering & Development Ltd. v. The Queen, 96 DTC 1765 (TCC) -- summary under Subsection 37(8)

Full Title
Dew Engineering & Development Ltd. v. The Queen, 96 DTC 1765 (TCC)
Summary Under
Tax Topics - Income Tax Act - Section 37 - Subsection 37(8)

A portable laboratory composed of five modules connected to one another by bolts (and that were almost identical to the components of the walkways...

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Words and Phrases
building

Mailloux v. Canada (Minister of National Revenue), docket A-390-98 (FCA) -- summary under Paragraph 37(7)(f)

Full Title
Mailloux v. Canada (Minister of National Revenue), docket A-390-98 (FCA)
Summary Under
Tax Topics - Income Tax Act - Section 37 - Subsection 37(7) - Paragraph 37(7)(f)

Because a hair dryer was a large building, expenditures for its acquisition did not qualify notwithstanding that it was an experimental prototype....

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Words and Phrases
building
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