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008170421s2001    onc    #o    f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aRv3-1/19-5-2001E-PDF
24510|aLand and associated real property |h[electronic resource].
260 |a[Ottawa] : |bCanada Customs and Revenue Agency, |c2001.
300 |a[45] p.
4901 |aGST/HST memoranda series
500 |aIssued also in French under title: Fonds de terre et immeubles connexes.
500 |aCaption title.
500 |a"October 2001."
500 |aChapter 19.5 of the GST/HST memoranda series.
520 |a"For GST/HST purposes, all supplies of land situated in Canada are taxable, unless explicitly exempted. For a detailed list of issues related to supplies of land that are discussed in this Memorandum, see the Table of Contents. "--p. [1].
69207|2gccst|aGoods and services tax
69207|2gccst|aHarmonized sales tax
69207|2gccst|aReal estate
7101 |aCanada. |bCanada Customs and Revenue Agency.
77508|tFonds de terre et immeubles connexes |w(CaOODSP)9.835582
830#0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238
85640|qPDF|s331 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-19-5-2001-eng.pdf