Words and Phrases - "substantially completed"

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

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)

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