Commercial real property - deemed supplies: Rv3-1/19-4-2-1999E-PDF
"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. .
|Title||Commercial real property - deemed supplies|
|Series Title||GST/HST memoranda series|
|Publication Type||Series - View Master Record|
|Other Language Editions||[French]|
|Electronic Document|| |
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|Note||Issued also in French under title: Immeubles commerciaux - fournitures réputées. Caption title. "August 1999." Chapter 19.4.2 of the GST/HST memoranda series. "Notice of change, re: 19.4.2 Commercial real property - deemed supplies, paragraph 56: January 7, 2002"--p. .|
|Number of Pages||25 p.|
|Subject Terms||Goods and services tax, Harmonized sales tax|
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