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. [1].

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Department/Agency Revenue Canada.
Title Commercial real property - deemed supplies
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 - 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. [1].
Date 1999.
Number of Pages 25 p.
Catalogue Number
  • Rv3-1/19-4-2-1999E-PDF
Subject Terms Goods and services tax, Harmonized sales tax