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...
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|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|