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| 01503cam 2200325za 4500 |
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| 001 | 9.835093 |
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| 003 | CaOODSP |
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| 005 | 20221107150602 |
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| 007 | cr ||||||||||| |
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| 008 | 170411r20021998onc #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 |aRv3-1/19-2-3-1998E-PDF |
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| 245 | 10|aResidential real property - deemed supplies |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bRevenue Canada, |c1998. |
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| 300 | |a[29] p. |
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| 490 | 1 |aGST/HST memoranda series |
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| 500 | |aIssued also in French under title: Immeubles résidentiels — fournitures réputées. |
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| 500 | |aCaption title. |
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| 500 | |a"June 1998." |
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| 500 | |a"Notice of change, January 16, 2002". |
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| 500 | |aChapter 19.2.3 of the GST/HST memoranda series. |
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| 520 | |a"Certain provisions of the Act deem that a sale of residential real property has taken place. These deemed sales are usually a deemed self-supply when certain properties are first leased under particular conditions or a deemed sale due to a change in use of the residential real property"--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 - fournitures réputées |w(CaOODSP)9.835098 |
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| 830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
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| 856 | 40|qPDF|s242 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-19-2-3-1998-eng.pdf |
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