Real property and the GST/HST: Rv3-1/19-1-1997E-PDF
"This section examines terms and concepts that are basic to understanding the operation of the Goods and Services Tax (GST) as it applies to real property. Unless otherwise noted, these terms and concepts apply equally to the application of the Harmonized Sales Tax (HST) in Nova Scotia, New Brunswick and Newfoundland. Several provisions that relate only to the operation of the HST are discussed in Section 19.1.1, Special Rules for Real Property Under the HST"--p. .
|Title||Real property and the GST/HST|
|Series Title||GST/HST memoranda series|
|Publication Type||Series - View Master Record|
|Other Language Editions||[French]|
|Electronic Document|| |
Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject to the Government of Canada Web Standards and has not been altered or updated since it was archived. Please contact the authoring department to request a format other than those available.
We invite you to consult the Frequently Asked Questions page for additional information regarding the Archived Content notice.
Note: The URLs contained in this/these document(s) may no longer be functional
|Note||Issued also in French under title: Les immeubles et la TPS/TVH. Caption title. "October 1997." Chapter 19.1 of the GST/HST memoranda series.|
|Number of Pages||33 p.|
|Subject Terms||Goods and services tax, Harmonized sales tax, Real estate|
- Date modified: