Rebate on non-registrant's sale of real property: Rv3-1/19-3-6-1998E-PDF

"This section of Chapter 19, Special Sectors: Real Property supersedes paragraphs 62 to 66 of GST Memorandum 500-4-5, Housing and Other Real Property Rebates. Side-barring indicates significant changes. Section 257 of the Excise Tax Act (the Act) provides a rebate of uncredited tax where a non-registrant makes a taxable supply of real property"--p. [1].

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Department/Agency Revenue Canada.
Title Rebate on non-registrant's sale of real property
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 relatif à la vente d’un immeuble par un non-inscrit. Caption title. "August 1998." Chapter 19.3.6 of the GST/HST memoranda series.
Date 1998.
Number of Pages 5 p.
Catalogue Number
  • Rv3-1/19-3-6-1998E-PDF
Subject Terms Goods and services tax, Harmonized sales tax