Residential real property .: Rv3-1/19-2-1998E-PDF
"This initial section of 19.2, Residential Real Property, examines terms that are key to interpreting the provisions of Part IX of the Excise Tax Act (the Act)—the goods and services tax (GST) and harmonized sales tax (HST)—that apply to residential real property. If a term is defined in the Act, the full definition is given in Section 1.5, Definitions, of the GST/HST Memoranda Series"--p. [1].
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Department/Agency | Canada. Revenue Canada. |
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Title | Residential real property . |
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. Caption title. "February 1998." Chapter 19.2 of the GST/HST memoranda series. |
Publishing information | [Ottawa] : Revenue Canada, 1998. |
Description | 17 p. |
Catalogue number |
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Subject terms | Goods and services tax Harmonized sales tax Real estate |
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