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

"This initial section of 19.2, Residential Real Property, examines terms that are key to interpreting the provisions of Part IX of the Excise Tax Act (the Act)—the goods and services tax (GST) and harmonized sales tax (HST)—that apply to residential real property. If a term is defined in the Act, the full definition is given in Section 1.5, Definitions, of the GST/HST Memoranda Series"--p. [1].

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Department/Agency Revenue Canada.
Title Residential real property
Series Title GST/HST memoranda series
Publication Type Series - View Master Record
Language [English]
Format Electronic
Electronic Document

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Note Issued also in French under title: Immeubles résidentiels. Caption title. "February 1998." Chapter 19.2 of the GST/HST memoranda series.
Date 1998.
Number of Pages 17 p.
Catalogue Number
  • Rv3-1/19-2-1998E-PDF
Subject Terms Goods and services tax, Harmonized sales tax, Real estate