| 000 | 00000nam 2200000za 4500 |
| 001 | 9.835421 |
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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 |aRv3-1/19-3-3-1998E-PDF |
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| 245 | 10|aRebate for cooperative housing |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bRevenue Canada, |c1998. |
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| 300 | |a4 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 en coopérative. |
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| 500 | |aCaption title. |
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| 500 | |a"July 1998." |
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| 500 | |aChapter 19.3.3 of the GST/HST memoranda series. |
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| 520 | |a"This section of Chapter 19, Special Sectors: Real Property supersedes paragraphs 28 to 31 in GST Memorandum 500-4-5, Housing and Other Real Property Rebates. Side-barring indicates significant changes. An individual who purchases a share of the capital stock in a cooperative housing corporation may qualify for a GST/HST housing rebate under section 255 of the Excise Tax Act (the Act). A purchaser of capital stock in a cooperative housing corporation may also be eligible for a housing rebate when the corporation substantially renovates the complex, if the eligibility requirements are met"--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 en coopérative |w(CaOODSP)9.835424 |
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| 830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
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| 856 | 40|qPDF|s124 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-19-3-3-1998-eng.pdf |
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