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| 02080cam 2200313za 4500 |
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| 001 | 9.835481 |
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| 003 | CaOODSP |
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| 005 | 20221107150656 |
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| 007 | cr ||||||||||| |
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| 008 | 170420s2008 onc #o f000 0 eng d |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aRv3-1/19-3-8-1-2008E-PDF |
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| 245 | 10|aNew housing rebates and HST at 13% |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2008. |
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| 300 | |a18 p. |
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| 490 | 1 |aGST/HST memoranda series |
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| 500 | |aIssued also in French under title: Les remboursements pour habitations neuves et la TVH de 13%. |
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| 500 | |aCaption title. |
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| 500 | |a"January 2008." |
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| 500 | |aChapter 19.3.8.1 of the GST/HST memoranda series. |
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| 520 | |a"The HST applies to supplies made in the participating provinces. If you are uncertain as to whether a supply is made in a participating province, you may refer to GST/HST Technical Information Bulletin B-078, Place of Supply Rules Under the HST, available on the CRA Web site. This memorandum explains how to derive and apply a “rebate factor” for purchases of single unit residential complexes and residential condominium units located in the provinces of Nova Scotia, New Brunswick and Newfoundland and Labrador (i.e., the participating provinces) and subject to the HST at 13%. The “rebate factor” is used to determine the consideration, the HST payable and any available GST/HST new housing rebate and Nova Scotia rebate amounts where a stated price includes HST at 13% and is net of the GST/HST new housing rebate and/or Nova Scotia rebate [i.e., stated price net of rebate(s)]"--p. [1]. |
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| 692 | 07|2gccst|aGoods and services tax |
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| 692 | 07|2gccst|aHarmonized sales tax |
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| 692 | 07|2gccst|aTax credits |
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| 710 | 2 |aCanada Revenue Agency. |
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| 775 | 08|tLes remboursements pour habitations neuves et la TVH de 13 % |w(CaOODSP)9.835488 |
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| 830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
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| 856 | 40|qPDF|s311 KB|uhthttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-19-3-8-1-2008-eng.pdf |
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