Matthew Cridland
On September 14, 2023, the Department of Finance Canada issued anews release(the “News Release”) regarding proposed legislation to be enacted in order to enhance the existing GST New Residential Rental Property (“NRRP”) rebate on certain new purpose-built rental property. The proposed ...
The Court observed that when the ruling was initially issued, the Commissioner expressed the view that whether residential premises were “to be used predominantly for residential accommodation” would depend upon the use of the premises by the occupier, or the occupier’s intention as to such use...
Property that has been previously occupied and used for residential purposes will be exempt from GST. However, if the property was substantially renovated prior to being sold, then GST may apply to the sale of that property. Residential lands, such as a residential land leases or trailer parks....
When a residential property, being used for commercial purposes is sold to a buyer that intends to operate a professional practice from the premises and one of the vendors is registered for GST, what happens when the registered vendor de... J Mclaren 被引量: 0发表: 2011年 International Aspec...
Transitional PST inventory rebate for residential real property contracts– A rebate will be available for PST embedded in construction materials purchased before July 1, 2010, but used in residential property contracts on or after July 1, 2010.    ...
the Rs 20 lakh limit is reduced to Rs 10 lakh. Similarly, the total turnover of all supplies made by you would be combined to compute aggregate supplies. In addition, theGST rateon commercial property rentals will be 18 percent. Rental revenue from a residential property, on the other han...
The GSTIN Number is used for various GST-related procedures, such as filing returns, claiming input tax credits and paying taxes. Read More:What is GST and How Does It Work? GSTIN Number Format & Example – Decoding the 15-Digit GSTIN ...
No GST on Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or...
charities do not have to add GST to the cost of donated goods that they sell on to the public. Rent on residential property does not include GST, nor does the provision of some financial services, such as mortgage and mortgage interest repayments. In Australia, basic food items are GST-fr...