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. .
|Title||Rebate to owner of land leased for residential use|
|Series Title||GST/HST memoranda series|
|Publication Type||Series - View Master Record|
|Other Language Editions||[French]|
|Electronic Document|| |
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.
Note: The URLs contained in this/these document(s) may no longer be functional
|Note||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. . Chapter 19.3.5 of the GST/HST memoranda series.|
|Number of Pages||5 p.|
|Subject Terms||Goods and services tax, Harmonized sales tax|
- Date modified: