Subsection 195.1(1)
Administrative Policy
7 April 2022 CBA Roundtable, Q.9
On January 1, 2019, NewCo acquired a building with 30 residential rental units and one commercial unit (rented to a convenience store) and then, a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 190 - Subsection 190(1) | no self-supply under s. 190(1) (only engagement of s. 206(4) change-in-use) on conversion of a commercial unit to additional residential units in a MURC | 461 |
| Tax Topics - Excise Tax Act - Section 206 - Subsection 206(4) | s. 206(4) rather than s. 191 applied where a commercial unit in an apartment building was converted to additional apartment units | 238 |