Rebate on non-registrant's sale of real property .: Rv3-1/19-3-6-1998E-PDF

"This section of Chapter 19, Special Sectors: Real Property supersedes paragraphs 62 to 66 of GST Memorandum 500-4-5, Housing and Other Real Property Rebates. Side-barring indicates significant changes. Section 257 of the Excise Tax Act (the Act) provides a rebate of uncredited tax where a non-registrant makes a taxable supply of real property"--p. [1].

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.835473&sl=0

Publication information
Department/Agency Canada. Revenue Canada.
Title Rebate on non-registrant's sale of real property .
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 relatif à la vente d’un immeuble par un non-inscrit.
Caption title.
"August 1998."
Chapter 19.3.6 of the GST/HST memoranda series.
Publishing information [Ottawa] : Revenue Canada, 1998.
Description 5 p.
Catalogue number
  • Rv3-1/19-3-6-1998E-PDF
Subject terms Goods and services tax
Harmonized sales tax
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