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. .
|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|
|Other Language Editions||[French]|
|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.|
|Number of Pages|| p.|
|Subject Terms||Goods and services tax, Harmonized sales tax, Real estate|
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