Residential real property - deemed supplies: Rv3-1/19-2-3-1998E-PDF

"Certain provisions of the Act deem that a sale of residential real property has taken place. These deemed sales are usually a deemed self-supply when certain properties are first leased under particular conditions or a deemed sale due to a change in use of the residential real property"--p. [1].

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Department/Agency Revenue Canada.
Title Residential real property - deemed supplies
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 — fournitures réputées. Caption title. "June 1998." "Notice of change, January 16, 2002". Chapter 19.2.3 of the GST/HST memoranda series.
Date 1998.
Number of Pages [29] p.
Catalogue Number
  • Rv3-1/19-2-3-1998E-PDF
Subject Terms Goods and services tax, Harmonized sales tax, Real estate