Residential real property - sales: Rv3-1/19-2-1-1998E-PDF

"This section of Chapter 19 supersedes the discussion of exempt residential sales in GST memorandum 300-4-1, Exempt Supplies: Real Property. This section of Chapter 19 examines the tax status of most types of residential real property sales. Leases of residential real property are dealt with in Section 19.2.2, Residential Real Property—Rentals, and deemed supplies are discussed in Section 19.2.3, Residential Real Property—Deemed Supplies. Sales of raw land, even if it is zoned for residential use, are examined in Section 19.5, Land "--p. [1].

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Department/Agency Revenue Canada.
Title Residential real property - sales
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: Immeubles résidentiels – ventes. Caption title. Chapter 19.2.1 of the GST/HST memoranda series.
Date [1998]
Number of Pages 13 p.
Catalogue Number
  • Rv3-1/19-2-1-1998E-PDF
Subject Terms Goods and services tax, Harmonized sales tax, Real estate