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008170421s1999    onc    #o    f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aRv3-1/19-4-2-1999E-PDF
24510|aCommercial real property - deemed supplies |h[electronic resource].
260 |a[Ottawa] : |bRevenue Canada, |c1999.
300 |a25 p.
4901 |aGST/HST memoranda series
500 |aIssued also in French under title: Immeubles commerciaux - fournitures réputées.
500 |aCaption title.
500 |a"August 1999."
500 |aChapter 19.4.2 of the GST/HST memoranda series.
500 |a"Notice of change, re: 19.4.2 Commercial real property - deemed supplies, paragraph 56: January 7, 2002"--p. [1].
520 |a"This memorandum examines the GST/HST treatment of capital real property. In particular, it examines the treatment of a deemed supply (a deemed sale or a deemed purchase) that results from a significant change in the extent of a registrant’s use of capital real property in commercial activities"--p. [1].
69207|2gccst|aGoods and services tax
69207|2gccst|aHarmonized sales tax
7101 |aCanada.|bRevenue Canada.
77508|tImmeubles commerciaux - fournitures réputées |w(CaOODSP)9.835578
830#0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238
85640|qPDF|s219 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-19-4-2-1999-eng.pdf