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Commercial real property - sales and rentals: Rv3-1/19-4-1-1999E-PDF

"This memorandum includes the information from TIB B-054, Application of the Goods and Services Tax (GST) to Lease Inducements and updates that information to reflect the harmonized sales tax (HST) and amendments to section 232 (refund or adjustment of tax). TIB B-054 is cancelled. This memorandum examines the application of the Goods and Services Tax/Harmonized Sales Tax (GST/HST) to sales and rentals of commercial real property by persons other than public service bodies (PSBs). For information on supplies of real property by PSBs, see GST/HST Memorandum 19.6, Real Property and Public Service Bodies"--p. [1].

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Department/Agency Revenue Canada.
Title Commercial real property - sales and rentals
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: Immeubles commerciaux – ventes et locations. Caption title. "August 1999." Chapter 19.4.1 of the GST/HST memoranda series.
Date 1999.
Number of Pages 12 p.
Catalogue Number
  • Rv3-1/19-4-1-1999E-PDF
Subject Terms Goods and services tax, Harmonized sales tax