Real property and the GST/HST .: Rv3-1/19-1-1997E-PDF
"This section examines terms and concepts that are basic to understanding the operation of the Goods and Services Tax (GST) as it applies to real property. Unless otherwise noted, these terms and concepts apply equally to the application of the Harmonized Sales Tax (HST) in Nova Scotia, New Brunswick and Newfoundland. Several provisions that relate only to the operation of the HST are discussed in Section 19.1.1, Special Rules for Real Property Under the HST"--p. [1].
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| Department/Agency | Canada. Revenue Canada. |
|---|---|
| Title | Real property and the GST/HST . |
| Series title | GST/HST memoranda series |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Note(s) | Issued also in French under title: Les immeubles et la TPS/TVH. Caption title. "October 1997." Chapter 19.1 of the GST/HST memoranda series. |
| Publishing information | [Ottawa] : Revenue Canada, 1997. |
| Description | 33 p. |
| Catalogue number |
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| Subject terms | Goods and services tax Harmonized sales tax Real estate |
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