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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].

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.835421&sl=0

Publication information
Department/Agency
  • Canada. Revenue Canada.
TitleRebate for cooperative housing .
Series title
  • GST/HST memoranda series
Publication typeMonograph - View Master Record
Language[English]
Other language editions[French]
FormatDigital text
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.
Description4 p.
Catalogue number
  • Rv3-1/19-3-3-1998E-PDF
Subject terms
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