Residential real property - deemed supplies .: Rv3-1/19-2-3-1998E-PDF

"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].

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.835093&sl=0

Publication information
Department/Agency Canada. Revenue Canada.
Title Residential real property - deemed supplies .
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: Immeubles résidentiels — fournitures réputées.
Caption title.
"June 1998."
"Notice of change, January 16, 2002".
Chapter 19.2.3 of the GST/HST memoranda series.
Publishing information [Ottawa] : Revenue Canada, 1998.
Description [29] p.
Catalogue number
  • Rv3-1/19-2-3-1998E-PDF
Subject terms Goods and services tax
Harmonized sales tax
Real estate
Request alternate formats
To request an alternate format of a publication, complete the Government of Canada Publications email form. Use the form’s “question or comment” field to specify the requested publication.
Report a problem or mistake on this page
Date modified: