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].

Permanent link to this Catalogue record:
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Publication information
Department/Agency Canada. Revenue Canada.
Title Residential real property .
Series title GST/HST memoranda series
Publication type Series - View Master Record
Language [English]
Other language editions [French]
Format Electronic
Electronic document
Note(s) Issued also in French under title: Immeubles résidentiels.
Caption title.
"February 1998."
Chapter 19.2 of the GST/HST memoranda series.
Publishing information [Ottawa] : Revenue Canada, 1998.
Description 17 p.
Catalogue number
  • Rv3-1/19-2-1998E-PDF
Subject terms Goods and services tax
Harmonized sales tax
Real estate
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