Words and Phrases - "substantial completion"
GST/HST Memorandum 19.2.3 “Residential Real Property - Deemed Supplies” June 1998
Time of "substantial completion"
11. Generally, substantial completion occurs before occupancy is given to the first individual. For GST/HST...
Words and Phrases
substantial completionLocations of other summaries | Wordcount | |
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Tax Topics - Excise Tax Act - Section 191 - Subsection 191(1) | 211 |
Lim v. The Queen, docket 98-1202-IT-G (TCC)
The appellant had demolished the fundamental assumption of the Minister that substantial completion occurred in April 1995 by advancing evidence...
Words and Phrases
substantial completion