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...
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|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|