Words and Phrases - "substantially completed"

a
88
b
44
c
79
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

Morgan v. The King, 2025 TCC 36 (Informal Procedure)

Summary Under
Tax Topics - Excise Tax Act - Section 256 - Subsection 256(2)
substantial completion of home renovation occurred on municipal inspection approval

Whether the taxpayer had timely filed his application for the Ontario component of the new housing rebate pursuant to s. 256.21(1) for the home of...

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Words and Phrases
substantially completed
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations, No. 2 - Section 46 - Subsection 46(6) - Paragraph 46(6)(a) evidence of taxpayer’s accountant accepted as to when she mailed the rebate application 365
Tax Topics - Excise Tax Act - Section 334 - Subsection 334(1) application was mailed about a month before it was stamped as received by the CRA mailroom 259
Tax Topics - Income Tax Act - Section 248 - Subsection 248(7) - Paragraph 248(7)(a) CRA presumption that application was mailed no more than 5 business days before stamped as received by CRA mailroom, was rejected 63

9158-9853 Québec Inc. v. Agence du revenu du Québec, 2022 QCCQ 9851

Summary Under
Tax Topics - Excise Tax Act - Section 191 - Subsection 191(3)
incurring 90% of construction costs did not equate to “substantial completion” of an apartment building for QST self-supply purposes

The appellant (“9158”), which had constructed a 14-storey apartment building, with two floors of commercial space and with underground...

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Words and Phrases
substantially completed

Lounsbury v. The Queen, 2019 TCC 109 (Informal Procedure)

Summary Under
Tax Topics - Excise Tax Act - Section 256 - Subsection 256(3) - Paragraph 256(3)(a) - Subparagraph 256(3)(a)(iii)
substantial completion had occurred by the time of the interim occupancy certificate

The taxpayer and her husband built a house, which was near Lake Huron and a 2 ½ hour drive from their Brampton rental apartment and full-time...

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Words and Phrases
substantially completed
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 256 - Subsection 256(2) - Paragraph 256(2)(a) larger weekend country home was not their primary place of residence 301