Words and Phrases - "substantial completion"

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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...

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Words and Phrases
substantial completion
Locations of other summaries Wordcount
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...

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Words and Phrases
substantial completion