Real property rebates: Rv3-1/19-3-1998E-PDF

"Section 19.3 supersedes GST Memorandum 500-4-5, Housing and Other Real Property Rebates as well as GST Memorandum 500-4-5-1, GST New Housing Rebates Transferred to Builders. This section of Chapter 19, Special Sectors: Real Property examines the provisions that allow for a full or partial rebate of GST/HST paid or payable in respect of real property. While eligibility for rebates under the HST generally follows the rules for rebates under the GST, there are particular considerations that are specific to rebates in the participating provinces"--p. [1].

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Department/Agency Revenue Canada.
Title Real property rebates
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: Remboursements pour immeubles. Caption title. July 1998." Chapter 19.3 of the GST/HST memoranda series. "Notice of change: January 16, 2002 ; Notice of change : February 20, 2002 ; Notice of change: May 2006"--p. [1].
Date 1998.
Number of Pages 6 p.
Catalogue Number
  • Rv3-1/19-3-1998E-PDF
Subject Terms Goods and services tax, Harmonized sales tax, Real estate