- Quebec Court of Appeal ruled that converting commercial floors to residential use is not a termination of commercial activity for QST purposes
- St-Joseph converted two floors of a mixed-use building into rental seniors’ residences
- St-Joseph claimed costs were related to the termination of commercial activity to qualify for input tax refunds
- The court found that the conversion did not qualify as a termination of commercial activity
Source: taxinterpretations.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
