Special rules for real property under the HST: Rv3-1/19-1-1-1997E-PDF

"The HST applies in much the same manner to real property transactions as the GST. For example, HST (both the federal and the provincial component) can be recovered through input tax credits (ITCs) under the same rules as under the GST. The application of the GST to real property transactions is discussed in the remaining sections of Chapter 19, Special Sectors: Real Property. This section on the HST should be read in conjunction with the GST sections. Revenue Canada administers the HST"--p. [1].

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Department/Agency Revenue Canada.
Title Special rules for real property under the HST
Series Title GST/HST memoranda series
Publication Type Series - View Master Record
Language [English]
Other Language Editions [French]
Format Electronic
Electronic Document

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Note Issued also in French under title: Règles spéciales s’appliquant aux immeubles dans le régime de la TVH. Caption title. Chapter 19.1.1 of the GST/HST memoranda series.
Date [1997]
Number of Pages 12 p.
Catalogue Number
  • Rv3-1/19-1-1-1997E-PDF
Subject Terms Goods and services tax, Harmonized sales tax, Real estate