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. .
Permanent link to this Catalogue record:
|Title||Commercial real property - sales and rentals .|
|Series title||GST/HST memoranda series|
|Publication type||Series - View Master Record|
|Other language editions||[French]|
|Electronic document|| |
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|Note(s)|| Issued also in French under title: Immeubles commerciaux – ventes et locations. |
Chapter 19.4.1 of the GST/HST memoranda series.
|Publishing information||[Ottawa] : Revenue Canada, 1999.|
|Catalogue number|| |
|Subject terms||Goods and services tax, Harmonized sales tax|
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