Words and Phrases - "constructs ... a residential complex"

a
88
b
44
c
78
d
52
e
38
f
31
g
19
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
76
s
90
t
47
u
16
v
9
w
23
y
2

Erickson v. The Queen, docket 1999-5065-GST-I (Informal Procedure)

Summary Under
Tax Topics - Excise Tax Act - Section 256 - Subsection 256(2) - Paragraph 256(2)(a)
renovations merely doubled the floor area and were not so substantial is to constitute the construction of a home for s. 256(2)(a) purposes

The owner renovated his home such that its square footage was doubled, and a garage and second floor were added. He conceded that he had not...

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Words and Phrases
constructs ... a residential complex
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Substantial Renovation a renovation does not qualify as substantial unless virtually all of the existing premises are gutted 157