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Residential real property - sales .Rv3-1/19-2-1-1998E-PDF

"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].

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.835031&sl=0

Publication information
Department/Agency
  • Canada. Revenue Canada.
TitleResidential real property - sales .
Series title
  • GST/HST memoranda series
Publication typeMonograph - View Master Record
Language[English]
Other language editions[French]
FormatDigital text
Electronic document
Note(s)
  • Issued also in French under title: Immeubles résidentiels – ventes.
  • Caption title.
  • Chapter 19.2.1 of the GST/HST memoranda series.
Publishing information
  • [Ottawa] : Revenue Canada, [1998]
Description13 p.
Catalogue number
  • Rv3-1/19-2-1-1998E-PDF
Subject terms
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