Real property rebates .: Rv3-1/19-3-1998E-PDF
"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].
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.835563&sl=0
| Department/Agency | Canada. Revenue Canada. |
|---|---|
| Title | Real property rebates . |
| 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: 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]. |
| Publishing information | [Ottawa] : Revenue Canada, 1998. |
| Description | 6 p. |
| Catalogue number |
|
| Subject terms | Goods and services tax Harmonized sales tax Real estate |
Request alternate formats
To request an alternate format of a publication, complete the Government of Canada Publications email form. Use the form’s “question or comment” field to specify the requested publication.- Date modified: