Words and Phrases - "construction"
17 June 2002 Internal T.I. 2001-0111717 F - BFT ET CONSTRUCTION MAISON EN USINE
In finding that a fabricator of manufactured homes was engaged in a manufacturing and processing given that the exclusion for “construction”...
GST/HST Technical Information Bulletin B-087 “GST/HST new residential rental property rebate” November 2001
Coming into force
The new residential rental property rebate applies to construction, substantial renovations, conversions or additions to rental...
7 April 2022 CBA Roundtable, Q.7
The definition of “builder” in s. 123(1) includes a person who carries on the “construction” of a “residential complex,” which is...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Condominium Unit | residential condominium unit constituted once there is an intention to have a particular bounded space become a condominium unit | 199 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Builder - Paragraph (a) | meaning of “construction” and “substantial renovation” | 149 |
Pavages Vaudreuil Ltée v. Agence du revenu du Québec, 2021 QCCQ 3890
In addition to being involved in construction (maintenance of roads, streets and bridges), the taxpayer (“PVL”) owned several natural gravel...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 1104 - Subsection 1104(9) - Paragraph 1104(9)(e) | operation of washing, sorting and crushing aggregate was separate from operation of extracting the aggregate | 264 |
| Tax Topics - Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a) | an operation of washing, sorting and crushing aggregate was separate from a road construction operation | 216 |
5 February 2013 External T.I. 2012-0465591E5 F - Form T5018
A landscaping company carries out different types of construction under some landscaping contracts such as excavation and rock fill, the...
1096288 Ontario Limited v. Canada, 2010 FCA 332
The appellant moved existing homes onto lots after putting in foundations, hooked the homes into services and sold the lots. In affirming the...
9 November 2016 External T.I. 2014-0537121E5 F - Overseas employment tax credit
Do marine dredging activities (i.e., the excavation of sediments from the seabed to allow or facilitate marine traffic) qualify as part of a...
22 November 2011 External T.I. 2011-0404021E5 F - Revenu des entrepreneurs
CRA takes the position that renovation of buildings or work on water supply and sewage systems is not a "construction activity" under IT-92R2,...