Subsection 190(1) - Conversion to Residential Use
Administrative Policy
GST/HST Memorandum 19-3-9, Purpose-built Rental Housing Rebate, 3 November 2025
No application of s. 190(1) to partial conversion to residential
- Example 7. No conversion to a MURC where the top floor was already residential.
7 April 2022 CBA Roundtable, Q.9
A pre-1990 building with 30 residential rental units and one commercial unit rented for use as a convenience store (the “Commercial Unit”) is...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 195.1 - Subsection 195.1(1) | s. 195.1(1) could not apply where a commercial unit in an apartment building was converted to additional apartment units | 300 |
| Tax Topics - Excise Tax Act - Section 206 - Subsection 206(4) | s. 206(4) rather than s. 191 applied where a commercial unit in an apartment building was converted to additional apartment units | 238 |
5 March 1998 Headquarters Letter RITS HQR0000928
S.190(1) would apply to the conversion of a hotel to a nursing home. Accordingly, s. 191(1) would require the builder to self-assess on the entire...
Paragraph 190(1)(e)
Administrative Policy
GST/HST Memorandum 19.2 “Residential Real Property” February 1998
Meaning of “place of residence”
15. “Place of residence” is a key concept in the definitions of “builder”, “residential complex”,...
Words and Phrases
place of residence| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Complex | 233 | |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Unit | 61 |