00000nam 2200000za 4500 9.835563 CaOODSP 20221107150707 cr ||||||||||| 170421s1998 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv3-1/19-3-1998E-PDF Real property rebates [electronic resource]. [Ottawa] : Revenue Canada, 1998. 6 p. GST/HST memoranda series Issued also in French under title: Remboursements pour immeubles. Caption title. July 1998." Chapter 19.3 of the GST/HST memoranda series. "Notice of change: January 16, 2002 ; Notice of change : February 20, 2002 ; Notice of change: May 2006"--p. [1]. "Section 19.3 supersedes GST Memorandum 500-4-5, Housing and Other Real Property Rebates as well as GST Memorandum 500-4-5-1, GST New Housing Rebates Transferred to Builders. This section of Chapter 19, Special Sectors: Real Property examines the provisions that allow for a full or partial rebate of GST/HST paid or payable in respect of real property. While eligibility for rebates under the HST generally follows the rules for rebates under the GST, there are particular considerations that are specific to rebates in the participating provinces"--p. [1]. gccst Goods and services tax gccst Harmonized sales tax gccst Real estate Canada. Revenue Canada. Remboursements pour immeubles (CaOODSP)9.835568 GST/HST memoranda series (Online) (CaOODSP)9.832238 PDF 140 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-19-3-1998-eng.pdf