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].

Permanent link to this Catalogue Record: What is a permanent link?
MARC XML Format   MARC HTML Format

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

Archived Content

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.

Having trouble opening this document?

Note: The URLs contained in this/these document(s) may no longer be functional
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