00000nam 2200000za 4500 9.835571 CaOODSP 20221107150709 cr ||||||||||| 170421s1999 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv3-1/19-4-1-1999E-PDF Commercial real property - sales and rentals [electronic resource]. [Ottawa] : Revenue Canada, 1999. 12 p. GST/HST memoranda series Issued also in French under title: Immeubles commerciaux – ventes et locations. Caption title. "August 1999." Chapter 19.4.1 of the GST/HST memoranda series. "This memorandum includes the information from TIB B-054, Application of the Goods and Services Tax (GST) to Lease Inducements and updates that information to reflect the harmonized sales tax (HST) and amendments to section 232 (refund or adjustment of tax). TIB B-054 is cancelled. This memorandum examines the application of the Goods and Services Tax/Harmonized Sales Tax (GST/HST) to sales and rentals of commercial real property by persons other than public service bodies (PSBs). For information on supplies of real property by PSBs, see GST/HST Memorandum 19.6, Real Property and Public Service Bodies"--p. [1]. gccst Goods and services tax gccst Harmonized sales tax Canada. Revenue Canada. Immeubles commerciaux - ventes et locations (CaOODSP)9.835573 GST/HST memoranda series (Online) (CaOODSP)9.832238 PDF 168 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-19-4-1-1999-eng.pdf