construction

By services, 24 March, 2025

Excavations Marchand et Fils Inc. v. Agence du revenu du Québec, 2025 QCCQ 378 -- summary under Paragraph 1104(9)(c)

The taxpayer (“EMF”), which was a construction company engaged in large civil engineering projects such as roads, bridges and natural gas networks, contracted with Hydro-Quebec (“HQ”) for the furnishing, installation and operation of an on-site portable concrete-producing facility for the provision of the concrete in the installation of a large hydro-electric dam at a remote location.

17 June 2002 Internal T.I. 2001-0111717 F - BFT ET CONSTRUCTION MAISON EN USINE -- summary under Paragraph (c)

In finding that a fabricator of manufactured homes was engaged in a manufacturing and processing given that the exclusion for “construction” did not apply, the Directorate referred inter alia to its “position that construction activities generally take place on a construction site and that manufacturing activities are generally carried out off a construction site” and noted that “Aco has a lot of factory equipment that a building contractor does not have” and that “[m]ost o

5 February 2013 External T.I. 2012-0465591E5 F - Form T5018 -- summary under Subsection 238(1)

A landscaping company carries out different types of construction under some landscaping contracts such as excavation and rock fill, the installation of unistone or concrete sidewalks and the construction of small terraces or flower boxes. The invoice does not provide a breakdown of the price between the different types of work. Does its income come primarily from construction activity for the purpose of the T5018 slip filing requirement? CRA responded:

By services, 23 May, 2018

1096288 Ontario Limited v. Canada, 2010 FCA 332 -- summary under Subparagraph (a)(iii)

The appellant moved existing homes onto lots after putting in foundations, hooked the homes into services and sold the lots. In affirming the finding of Paris J that the appellant was engaged in the “construction or substantial renovation” of residential complexes and, thus, was a builder, Evans JA referenced (at para. 3) the meaning accorded by Paris J to “construction” of “the act of forming something by putting together parts,” and stated (at para. 4):

9 November 2016 External T.I. 2014-0537121E5 F - Overseas employment tax credit -- summary under Clause 122.3(1)(b)(i)(B)

Do marine dredging activities (i.e., the excavation of sediments from the seabed to allow or facilitate marine traffic) qualify as part of a construction project under s. 122.3(1)(b)(i)(B)? CRA responded:

[D]redging to allow shipping traffic through the creation of channels could constitute a construction project within the meaning of clause 122.3(1)(b)(i)(B).

There is nothing to exclude the possibility that maintenance or expansion of existing channels may also represent a construction project… .

22 November 2011 External T.I. 2011-0404021E5 F - Revenu des entrepreneurs -- summary under Timing

CRA takes the position that renovation of buildings or work on water supply and sewage systems is not a "construction activity" under IT-92R2, and, therefore, the completion method is not available for such contracts. Where only some of the contracts performed by contractors are covered by IT-92R2, they may use the completion method described in para. 12 of IT-92R2 only in respect of the construction contracts.

construction