00000nam 2200000za 4500 9.835017 CaOODSP 20221107150553 cr ||||||||||| 170410s1997 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv3-1/19-1-1-1997E-PDF Special rules for real property under the HST [electronic resource]. [Ottawa] : Revenue Canada, [1997] 12 p. GST/HST memoranda series Issued also in French under title: Règles spéciales s’appliquant aux immeubles dans le régime de la TVH. Caption title. Chapter 19.1.1 of the GST/HST memoranda series. "The HST applies in much the same manner to real property transactions as the GST. For example, HST (both the federal and the provincial component) can be recovered through input tax credits (ITCs) under the same rules as under the GST. The application of the GST to real property transactions is discussed in the remaining sections of Chapter 19, Special Sectors: Real Property. This section on the HST should be read in conjunction with the GST sections. Revenue Canada administers the HST"--p. [1]. gccst Goods and services tax gccst Harmonized sales tax gccst Real estate Canada. Revenue Canada. Règles spéciales s’appliquant aux immeubles dans le régime de la TVH (CaOODSP)9.835022 GST/HST memoranda series (Online) (CaOODSP)9.832238 PDF 156 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-19-1-1-1997-eng.pdf