Words and Phrases - "building"
4 April 2005 GST/HST Interpretation 52246 - The eligibility of a daycare activity for the self-government refund
The owner and operator of a long-term care facility gutted vacant wings and converted them into one-bedroom and two-bedroom apartments for seniors...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 191 - Subsection 191(3) | gutting of part of a long-term care facility to create seniors apartment complex was a substantial renovation subject to s. 191(3) | 120 |
10 February 1999 Internal T.I. 9829297 F - SÉCHOIRS A BOIS - AMORTISSEMENT
Buildings B and C, which only contained wood drying cells, were supplied with steam from Building A, which contained the heating and air blowing...
14 August 2024 GST/HST Interpretation 247708 - […][the Company] and the purpose-built rental housing (PBRH) rebate
The company will construct two duplexes, each containing two qualifying residential units, including separate kitchens, baths, and private living...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Complex | separate buildings on the same land are separate residential complexes | 95 |
18 May 2022 Internal T.I. 2018-0788761I7 F - Amortissement – Travaux sur un bien loué et F&T
The taxpayer, which subleased premises containing “Shells” consisting essentially of foundations, walls and roofs, installed wall and floor...
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|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(5) - Paragraph 1102(5)(a) - Subparagraph 1102(5)(a)(iii) | rendering of an empty shell suitable for manufacturing constituted substantially changing its nature | 288 |
| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 8 - Paragraph 8(b) | property does not satisfy the “solely” test in Class 8(b) where it was necessary for the proper functioning of the building | 265 |
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A | cost of installing property part of that property’s cost | 357 |
| Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(4) | to be improvements or alterations to leasehold interest, property acquisitions must be assimilated to landlord’s property | 225 |
| Tax Topics - General Concepts - Ownership | leasehold improvements are assimilated to the landlord’s property unless the lease specifies otherwise | 101 |
British Columbia Forest Products Ltd. v. MNR, 71 DTC 5178, [1971] CTC 270 (SCC)
Supporting piers, reinforced concrete foundations and chest walls which facilitated and were necessary for the production of paper nonetheless had...
Sun Life Assurance Co. of Canada v. R., 97 DTC 422, [1997] 3 C.T.C. 2593 (TCC)
Bowman TCJ. followed his earlier decision in Cadillac Fairview Corp. Ltd. in finding that density rights purchased by the taxpayer from a nearby...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A | density rights are land even if building constructed | 87 |
Swan Lake Recreation Resort Ltd. v. Registrant, Kamloops Land Title Office (1999), 174 DLR (4th) 549 (BCSC)
Before going on to find that a mail box was not a "building" for purposes of the Condominium Act (B.C.), Cowan J. stated (at p. 565):
"In my view,...
Dew Engineering & Development Ltd. v. The Queen, 96 DTC 1765 (TCC)
A portable laboratory composed of five modules connected to one another by bolts (and that were almost identical to the components of the walkways...
Mailloux v. Canada (Minister of National Revenue), docket A-390-98 (FCA)
Because a hair dryer was a large building, expenditures for its acquisition did not qualify notwithstanding that it was an experimental prototype....
IT-79R3 "Capital Cost Allowance - Buildings or other Structures"
Meaning of building/structure
1. "Building" is a term of wide range covering any structure with walls and a roof affording protection and shelter....