Land and associated real property: Rv3-1/19-5-2001E-PDF

"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].

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Department/Agency Canada Customs and Revenue Agency.
Title Land and associated real property
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: Fonds de terre et immeubles connexes. Caption title. "October 2001." Chapter 19.5 of the GST/HST memoranda series.
Date 2001.
Number of Pages [45] p.
Catalogue Number
  • Rv3-1/19-5-2001E-PDF
Subject Terms Goods and services tax, Harmonized sales tax, Real estate