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. [1].

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Department/Agency Revenue Canada.
Title Real property and the GST/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: Les immeubles et la TPS/TVH. Caption title. "October 1997." Chapter 19.1 of the GST/HST memoranda series.
Date 1997.
Number of Pages 33 p.
Catalogue Number
  • Rv3-1/19-1-1997E-PDF
Subject Terms Goods and services tax, Harmonized sales tax, Real estate