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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Department/Agency | Canada. Revenue Canada. |
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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 |
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Subject terms | Goods and services tax Harmonized sales tax |
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