Rebate for cooperative housing: Rv3-1/19-3-3-1998E-PDF

"This section of Chapter 19, Special Sectors: Real Property supersedes paragraphs 28 to 31 in GST Memorandum 500-4-5, Housing and Other Real Property Rebates. Side-barring indicates significant changes. An individual who purchases a share of the capital stock in a cooperative housing corporation may qualify for a GST/HST housing rebate under section 255 of the Excise Tax Act (the Act). A purchaser of capital stock in a cooperative housing corporation may also be eligible for a housing rebate when the corporation substantially renovates the complex, if the eligibility requirements are met"--p. [1].

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Department/Agency Revenue Canada.
Title Rebate for cooperative housing
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: Remboursement pour habitation en coopérative. Caption title. "July 1998." Chapter 19.3.3 of the GST/HST memoranda series.
Date 1998.
Number of Pages 4 p.
Catalogue Number
  • Rv3-1/19-3-3-1998E-PDF
Subject Terms Goods and services tax, Harmonized sales tax