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008170419s1998    onc    #o    f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aRv3-1/19-3-3-1998E-PDF
24510|aRebate for cooperative housing |h[electronic resource].
260 |a[Ottawa] : |bRevenue Canada, |c1998.
300 |a4 p.
4901 |aGST/HST memoranda series
500 |aIssued also in French under title: Remboursement pour habitation en coopérative.
500 |aCaption title.
500 |a"July 1998."
500 |aChapter 19.3.3 of the GST/HST memoranda series.
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].
69207|2gccst|aGoods and services tax
69207|2gccst|aHarmonized sales tax
7101 |aCanada.|bRevenue Canada.
77508|tRemboursement pour habitation en coopérative |w(CaOODSP)9.835424
830#0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238
85640|qPDF|s124 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-19-3-3-1998-eng.pdf