Rebate for cooperative housing .: Rv3-1/19-3-3-1998E-PDF

"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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Publication information
Department/Agency Canada. Revenue Canada.
Title Rebate for cooperative housing .
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: Remboursement pour habitation en coopérative.
Caption title.
"July 1998."
Chapter 19.3.3 of the GST/HST memoranda series.
Publishing information [Ottawa] : Revenue Canada, 1998.
Description 4 p.
Catalogue number
  • Rv3-1/19-3-3-1998E-PDF
Subject terms Goods and services tax
Harmonized sales tax
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