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:
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| 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 |
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| Subject terms | Goods and services tax Harmonized sales tax Real estate |
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