Paragraph 254.1(2)(d)
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 | |
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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 256 - Subsection 256(2) | supply of new townhouse on ground lease | 86 |