substantially completed

Full Title

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

Summary Under

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...

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

Full Title

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

Summary Under

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...

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

Full Title

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

Summary Under

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...

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

You are here