|
000
| 01769nam 2200325za 4500 |
|---|
| 001 | 9.835563 |
|---|
| 003 | CaOODSP |
|---|
| 005 | 20221107150707 |
|---|
| 007 | cr ||||||||||| |
|---|
| 008 | 170421s1998 onc #o f000 0 eng d |
|---|
| 040 | |aCaOODSP|beng |
|---|
| 043 | |an-cn--- |
|---|
| 086 | 1 |aRv3-1/19-3-1998E-PDF |
|---|
| 245 | 10|aReal property rebates |h[electronic resource]. |
|---|
| 260 | |a[Ottawa] : |bRevenue Canada, |c1998. |
|---|
| 300 | |a6 p. |
|---|
| 490 | 1 |aGST/HST memoranda series |
|---|
| 500 | |aIssued also in French under title: Remboursements pour immeubles. |
|---|
| 500 | |aCaption title. |
|---|
| 500 | |aJuly 1998." |
|---|
| 500 | |aChapter 19.3 of the GST/HST memoranda series. |
|---|
| 500 | |a"Notice of change: January 16, 2002 ; Notice of change : February 20, 2002 ; Notice of change: May 2006"--p. [1]. |
|---|
| 520 | |a"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]. |
|---|
| 692 | 07|2gccst|aGoods and services tax |
|---|
| 692 | 07|2gccst|aHarmonized sales tax |
|---|
| 692 | 07|2gccst|aReal estate |
|---|
| 710 | 1 |aCanada.|bRevenue Canada. |
|---|
| 775 | 08|tRemboursements pour immeubles |w(CaOODSP)9.835568 |
|---|
| 830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
|---|
| 856 | 40|qPDF|s140 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-19-3-1998-eng.pdf |
|---|