TERMIUM Plus®

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SUBSTANTIAL RENOVATION [1 record]

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Record 1 1999-05-20

English

Subject field(s)
  • Taxation
  • Construction Methods
CONT

What is a "substantial renovation", for purposes of the GST/HST New Housing Rebate? If a house is virtually gutted, so that all wiring, plumbing, heating, doors, and windows are removed or replaced, and 90% or more of the house is totally refurbished, the house has been "substantially renovated" for purposes of claiming the GST/HST new housing rebate.

French

Domaine(s)
  • Fiscalité
  • Procédés de construction
CONT

Qu'est-ce qu'une « rénovation majeure » aux fins du remboursement de la TPS/TVH pour habitations neuves? Si une maison est détruite à un point qu'on doit enlever et remplacer toute l'installation électrique, la plomberie, le système de chauffage, les portes et les fenêtres, et qu'une proportion de 90 % ou plus de la maison est totalement remise à neuf, la maison est « rénovée en grande partie » aux fins de demande du remboursement de la TPS/TVH pour habitations neuves.

Spanish

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