| 000 | 00000nam 2200000za 4500 |
| 001 | 9.835574 |
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| 003 | CaOODSP |
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| 005 | 20221107150709 |
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| 007 | cr ||||||||||| |
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| 008 | 170421s1999 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 |aRv3-1/19-4-2-1999E-PDF |
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| 245 | 10|aCommercial real property - deemed supplies |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bRevenue Canada, |c1999. |
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| 300 | |a25 p. |
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| 490 | 1 |aGST/HST memoranda series |
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| 500 | |aIssued also in French under title: Immeubles commerciaux - fournitures réputées. |
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| 500 | |aCaption title. |
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| 500 | |a"August 1999." |
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| 500 | |aChapter 19.4.2 of the GST/HST memoranda series. |
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| 500 | |a"Notice of change, re: 19.4.2 Commercial real property - deemed supplies, paragraph 56: January 7, 2002"--p. [1]. |
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| 520 | |a"This memorandum examines the GST/HST treatment of capital real property. In particular, it examines the treatment of a deemed supply (a deemed sale or a deemed purchase) that results from a significant change in the extent of a registrant’s use of capital real property in commercial activities"--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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| 710 | 1 |aCanada.|bRevenue Canada. |
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| 775 | 08|tImmeubles commerciaux - fournitures réputées |w(CaOODSP)9.835578 |
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| 830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
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| 856 | 40|qPDF|s219 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-19-4-2-1999-eng.pdf |
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