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| 01633cam 2200301za 4500 |
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| 001 | 9.835031 |
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| 003 | CaOODSP |
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| 005 | 20221107150555 |
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| 007 | cr ||||||||||| |
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| 008 | 170410s1998 onc #o f000 0 eng d |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aRv3-1/19-2-1-1998E-PDF |
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| 245 | 10|aResidential real property - sales |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bRevenue Canada, |c[1998] |
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| 300 | |a13 p. |
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| 490 | 1 |aGST/HST memoranda series |
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| 500 | |aIssued also in French under title: Immeubles résidentiels – ventes. |
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| 500 | |aCaption title. |
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| 500 | |aChapter 19.2.1 of the GST/HST memoranda series. |
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| 520 | |a"This section of Chapter 19 supersedes the discussion of exempt residential sales in GST memorandum 300-4-1, Exempt Supplies: Real Property. This section of Chapter 19 examines the tax status of most types of residential real property sales. Leases of residential real property are dealt with in Section 19.2.2, Residential Real Property—Rentals, and deemed supplies are discussed in Section 19.2.3, Residential Real Property—Deemed Supplies. Sales of raw land, even if it is zoned for residential use, are examined in Section 19.5, Land "--p. [1]. |
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| 692 | 07|2gccst|aGoods and services tax |
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| 692 | 07|2gccst|aHarmonized sales tax |
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| 692 | 07|2gccst|aReal estate |
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| 710 | 1 |aCanada.|bRevenue Canada. |
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| 775 | 08|tImmeubles résidentiels - ventes |w(CaOODSP)9.835035 |
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| 830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
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| 856 | 40|qPDF|s172 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-19-2-1-1998-eng.pdf |
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