Cases
Diamond Stacking Co. Ltd. v Zuo, 2019 BCSC 1849
The Defendant purchased from the Plaintiffs for a purchase price of $2.7 million an 18-acre B.C. property, which included 16 acres devoted to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 224 | no entitlement to recover interest under s. 224 | 272 |
2137691 Ontario Limited. v. Lucia Pessoa Park, 2018 ONSC 4218
The land for a large home in Oakville was divided by a corporation into three lots, so that the middle lot contained a pool house and hallway...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Complex | exemption applied to the sale of a portion of a large home | 376 |
| Tax Topics - Excise Tax Act - Section 224 | registrant could bring a motion for declaration that HST was owing to it without complying with s. 224 | 272 |
| Tax Topics - Excise Tax Act - Section 133 | supply of land occurred at the closing | 135 |
See Also
Salehi v. The King, 2026 TCC 139
Ezri J found that the taxpayer sold a new home, a few months after completing its construction, as a “builder,” so that the sale was a taxable...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Builder - Paragraph (f) | brief occupancy of a new home by its builder was mere window dressing | 199 |
| Tax Topics - Excise Tax Act - Section 221 - Subsection 221(2) | where taxable-supply sale of realty is stated to be HST-inclusive, a registered purchaser is required to reduce the purchase price by 13/113 and account for the 13% tax | 300 |
| Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) | Court must consider, with notice to parties, issues that are required to be addressed in order for its decision to be based on law | 204 |
Administrative Policy
CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 25
Respecting the application of s. 194 where the vendor is a non-resident, CRA stated:
Where the non-resident supplier erroneously states or...