Words and Phrases - "substantial renovation"
Erickson v. The Queen, docket 1999-5065-GST-I (Informal Procedure)
a renovation does not qualify as substantial unless virtually all of the existing premises are gutted
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...
Words and Phrases
substantial renovation| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 | 218 |
GST/HST Technical Information Bulletin B-092, Substantial Renovations and the GST/HST New Housing Rebate, January 2005
Recap of s. 123(1) definition
In other words, a substantial renovation is considered to have taken place where all or substantially all of the...
Words and Phrases
substantial renovation2437299 Ontario Inc. v. The King, 2023 TCC 165
major renovations that did not largely “gut” the buildings were not “substantial renovations”
Russell J found that the appellant had not substantially renovated two Ontario properties, so that their sale was not made by the appellant as a...
Words and Phrases
substantial renovation7 April 2022 CBA Roundtable, Q.7
s. 191(1) rather than s. 191(3) is relevant to conversion of MURC to condo units, and its application turns on whether there is substantial renovation on a unit-by-unit basis
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 |
Whittall v. The Queen, 2017 TCC 212 (Informal Procedure)
gutting only half the rooms in a house did not qualify
The taxpayer appealed a decision of the Minister to reject his claim for a GST new housing rebate on the basis that the building “looked like...
Words and Phrases
substantial renovation| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 256 - Subsection 256(2) - Paragraph 256(2)(a) | renovated house did not qualify as being substantially gutted | 76 |