Administrative Policy
7 April 2022 CBA Roundtable, Q.7
Regarding whether the conversion of a rental apartment building into condo units would be subject to GST/HST in the hands of an owner under the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 191 - Subsection 191(1) | s. 191(1) rather than s. 191(3) is relevant to conversion of MURC to condo units, and its application turns on whether there is substantial renovation on a unit-by-unit basis | 485 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Builder - Paragraph (a) | meaning of “construction” and “substantial renovation” | 149 |