Words and Phrases - "substantially completed"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
88
t
46
u
15
v
9
w
22
y
2

9158-9853 Québec Inc. v. Agence du revenu du Québec, 2022 QCCQ 9851

Summary Under
Tax Topics - Excise Tax Act - Section 191 - Subsection 191(3)
incurring 90% of construction costs did not equate to “substantial completion” of an apartment building for QST self-supply purposes

The appellant (“9158”), which had constructed a 14-storey apartment building, with two floors of commercial space and with underground...

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Words and Phrases
substantially completed

Lounsbury v. The Queen, 2019 TCC 109 (Informal Procedure)

Summary Under
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

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...

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Words and Phrases
substantially completed
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 256 - Subsection 256(2) - Paragraph 256(2)(a) larger weekend country home was not their primary place of residence 301