Words and Phrases - "substantially complete"

a
86
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
23
y
2

Maskell v. The Queen, 2021 TCC 18 (Informal Procedure)

Summary Under
Tax Topics - Excise Tax Act - Section 256 - Subsection 256(3) - Paragraph 256(3)(a) - Subparagraph 256(3)(a)(iii)
“substantially completed” might refer to 90% or less

The taxpayer bought an old house and made substantial renovations to it. The Minister denied his GST/HST New Housing Rebate application on the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
substantially complete

John Tobin, "Infrastructure and P3 Projects", 2017 Conference Report (Canadian Tax Foundation), 10:1-31

Summary Under
Tax Topics - Excise Tax Act - Section 168 - Subsection 168(3) - Paragraph 168(3)(c)

Meaning of substantially complete in the construction industry (p. 10:6)

[T]he term “substantially complete" is therefore an undefined term that...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
substantially complete