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Canada: Case Commentary: GST/HST Not Owing On Renovation Because Definition Of "Substantial Renovations" Of Property Not Met – 2437299 Ontario Inc. vs. The King - Rotfleisch & Samulovitch P.C.

Mondaq Wednesday, 24 January 2024
If a building meets the definition of being substantially renovated under subsection 123(1) of the Excise Tax Act, and is part of a residential complex, then it may be treated as a new house for GST/HST purposes.
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