Rebate for cooperative housing . : Rv3-1/19-3-3-1998E-PDF
"This section of Chapter 19, Special Sectors: Real Property supersedes paragraphs 28 to 31 in GST Memorandum 500-4-5, Housing and Other Real Property Rebates. Side-barring indicates significant changes. An individual who purchases a share of the capital stock in a cooperative housing corporation may qualify for a GST/HST housing rebate under section 255 of the Excise Tax Act (the Act). A purchaser of capital stock in a cooperative housing corporation may also be eligible for a housing rebate when the corporation substantially renovates the complex, if the eligibility requirements are met"--p. [1].
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publications.gc.ca/pub?id=9.835421&sl=1
| Ministère/Organisme | Canada. Revenue Canada. |
|---|---|
| Titre | Rebate for cooperative housing . |
| Titre de la série | GST/HST memoranda series |
| Type de publication | Série - Voir l'enregistrement principal |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| Note(s) | Issued also in French under title: Remboursement pour habitation en coopérative. Caption title. "July 1998." Chapter 19.3.3 of the GST/HST memoranda series. |
| Information sur la publication | [Ottawa] : Revenue Canada, 1998. |
| Description | 4 p. |
| Numéro de catalogue |
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| Descripteurs | Goods and services tax Harmonized sales tax |