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Self-supply

Archives - 2015

Posts tagged "Self-supply"

High-Crest v. R. - TCC: Nova Scotia funded seniors home for the “purpose” of housing seniors
Nov 16, 2015 By Bill Innes
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Précis: This case turns on a very narrow point. High-Crest Enterprises Limited (“High-Crest”) built extensions to its senior facilities using support from the province of Nova Scotia. It was agreed that this was a self-supply and therefore subject to HST. The dispute was whether the HST was computed in accordance with section 191 or 191.1 of the Excise Tax Act (the “ETA”).
High-Crest v. R. - TCC: Nova Scotia funded seniors home for the “purpose” of housing seniorsREAD MORE »
703008 B.C. Ltd. v. R. - TCC: Owner/builder leasing new condos as a financing method liable for GST
Sep 04, 2015 By Bill Innes
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Précis: The appellant constructed a number of condo units. As an innovative financing technique the units were initially leased to purchasers who had an option to purchase them. The appellant collected GST from the lessees. CRA disagreed and taxed the appellant on its self-supply of the property for rental purposes ($599,605.34). The appellant appealed to the Tax Court.
703008 B.C. Ltd. v. R. - TCC: Owner/builder leasing new condos as a financing method liable for GSTREAD MORE »

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