See Also
Zellstoff Celgar Limited v. British Columbia, 2014 BCCA 279
The machinery and equipment in a pulp mill purchased by the taxpayer was fixtures and, therefore subject to land transfer tax under the Property...
Ontario Hydro v. Ontario (Ministry of Revenue), [1996] O.J. No. 333, 60 A.C.W.S. (3d) 1080, aff’d on other grounds [1999] O.J. No. 1723, 44 O.R. (3d) 1, 120 O.A.C. 184, 88 A.C.W.S. (3d) 507
Borins J found that microwave telecommunications and power line carrier equipment which for the most part was attached by screws to metal racks...
Turismo Industries Ltd. v. Kovacs, (1976), 72 D.L.R. (3d) 710 (B.C.C.A.)
Equipment, which was used to produce concrete blocks, was affixed to the plant floor by removable bolts. Following the holders of mortgages taking...
La Salle Recreations Ltd. v. Canadian Camdex Investments Ltd., (1969), 4 D.L.R. (3d) 549 (B.C.C.A.)
McFarlane J found that although the degree of annexation of wall-to-wall carpeting in a hotel was slight, the object of the annexation was the...
Re City of Ottawa v. Ottawa Electric Railway Co., [1922] O.J. No. 189, 52 O.L.R. 664 (Supreme Court, App. Div’n)
The taxpayer, which operated a tramway system in Ottawa, was assessed for mujnicipal taxes on its plant used for producing electricity,...
Stack v. T. Eaton Co., [1902] O.J. No. 155 (Div. Ct.)
After reviewing the then-leading decisions (including Bain v. Brand (1876), 1 App. Cas. 762, Holland v. Hodgson (1872), L.R. 7 C.P. 328, Hobson v....
Haggert v. Town of Brampton (1987), 28 S.C.R. 174, 1897 CanLII 14
The Town of Brampton sought to recover under a mortgage held by it. The articles in question were pieces of machinery and other items located in a...
Administrative Policy
GST Memorandum (New Series), 19.5 "Land and Associated Real Property
Real estate options and air rights are real property, whereas supplies of density rights are not supplies of real property.
26 July 1994 Headquarters Letter RITS 11950-1
Before indicating that a payment by a developer to a municipality in consideration for the municipality agreeing to pass a by-law allowing an...
GST M 300-2 "Taxable Supplies" under "Supply"
The term real property includes the right under a lease or licence to use or take possession of land, and a right or option to purchase land under...
Articles
Terry G. Barnett, "The 'Dirt' on Residential Real Estate", September 2011 CICA Commodity Tax Symposium Papers
The paper includes a discussion of the assignment of a condominium purchase contract:
Equitable interest of purchaser (p.2)
Under general legal...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | 643 |