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Commercial real property - deemed supplies .: Rv3-1/19-4-2-1999E-PDF

"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].

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.835574&sl=0

Publication information
Department/Agency
  • Canada. Revenue Canada.
TitleCommercial real property - deemed supplies .
Series title
  • GST/HST memoranda series
Publication typeMonograph - View Master Record
Language[English]
Other language editions[French]
FormatDigital text
Electronic document
Note(s)
  • Issued also in French under title: Immeubles commerciaux - fournitures réputées.
  • Caption title.
  • "August 1999."
  • Chapter 19.4.2 of the GST/HST memoranda series.
  • "Notice of change, re: 19.4.2 Commercial real property - deemed supplies, paragraph 56: January 7, 2002"--p. [1].
Publishing information
  • [Ottawa] : Revenue Canada, 1999.
Description25 p.
Catalogue number
  • Rv3-1/19-4-2-1999E-PDF
Subject terms
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