Rebate to owner of land leased for residential use .: Rv3-1/19-3-5-1998E-PDF

"This section of Chapter 19, Special Sectors: Real Property supersedes paragraphs 57 to 61 of GST Memorandum 500-4-5, Housing and Other Real Property Rebates. Side-barring indicates significant changes. A person who supplies residential land by way of lease, licence or similar arrangement may apply, under certain conditions, for a rebate of GST/HST payable by the person in purchasing or improving the land. Generally, the rebate is available where the land has been supplied by way of lease, licence or similar arrangement under exempt conditions to a person who will be required to self-assess tax if the use of the land is for residential purposes. The rebate is also available where a lessor of the land who is required to self-assess tax supplies the land by assigning the lease. The rebate prevents double taxation of the property"--p. [1].

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Publication information
Department/Agency Canada.Revenue Canada.
Title Rebate to owner of land leased for residential use .
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(s) Issued also in French under title: Remboursement au propriétarie d'un fonds loué pour usage résidentiel.
Caption title.
"August 1998."
"Notice of change: January 30, 2002"--p. [1].
Chapter 19.3.5 of the GST/HST memoranda series.
Publishing information [Ottawa] : Revenue Canada, 1998.
Description 5 p.
Catalogue number
  • Rv3-1/19-3-5-1998E-PDF
Subject terms Goods and services tax, Harmonized sales tax

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