Due to maintenance, the Publications.gc.ca website may operate intermittently between 5:00 am ET until 9:00 am ET on Sunday, October 22, 2017.
Residential real property - rentals: Rv3-1/19-2-2-1998E-PDF
"This section of Chapter 19 examines the tax status of most types of residential real property rentals. Sales of residential real property are dealt with in Subsection 19.2.1, Residential Real Property—Sales, and deemed supplies are discussed in Subsection 19.2.3, Residential Real Property—Deemed Supplies"--p. .
|Title||Residential real property - rentals|
|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: Immeubles résidentiels – locations. Caption title. "February 1998." Chapter 19.2.2 of the GST/HST memoranda series.|
|Number of Pages||8 p.|
|Subject Terms||Goods and services tax, Harmonized sales tax, Real estate|
- Date modified: