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| 01965cam 2200313za 4500 |
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| 001 | 9.835416 |
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| 003 | CaOODSP |
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| 005 | 20221107150647 |
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| 007 | cr ||||||||||| |
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| 008 | 170419s1998 onc #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 |aRv3-1/19-3-2-1998E-PDF |
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| 245 | 10|aRebate for builder-built unit (land leased) |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bRevenue Canada, |c1998. |
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| 300 | |a5 p. |
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| 490 | 1 |aGST/HST memoranda series |
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| 500 | |aIssued also in French under title: Remboursement pour habitation construite par un constructeur (fonds loué). |
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| 500 | |aCaption title. |
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| 500 | |a"July 1998." |
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| 500 | |aChapter 19.3.2 of the GST/HST memoranda series. |
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| 500 | |a"Notice of change: January 16, 2002 ; Notice of change: February 20, 2002"--p. [1]. |
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| 520 | |a"This section of Chapter 19, Special Sectors: Real Property supersedes paragraphs 22 to 27 of GST memorandum 500-4-5, Housing and Other Real Property Rebates. Side-barring indicates significant changes. Section 254.1 of the Excise Tax Act (the Act) offers a new housing rebate in situations where an individual purchases a building that forms part of a new single unit residential complex or residential condominium unit and leases the land attributed to the complex or unit from the builder on a long-term basis or with an option to purchase. Section 254.1 also applies in situations where the builder assigns the leasehold interest in the underlying land on which the building is situated"--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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| 710 | 1 |aCanada.|bRevenue Canada. |
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| 775 | 08|tRemboursement pour habitation construite par un constructeur (fonds loué) |w(CaOODSP)9.835418 |
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| 830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
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| 856 | 40|qPDF|s141 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-19-3-2-1998-eng.pdf |
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