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
| Department/Agency | Canada. Revenue Canada. |
|---|---|
| Title | Commercial real property - deemed supplies . |
| 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: 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. |
| Description | 25 p. |
| Catalogue number |
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| Subject terms | Goods and services tax Harmonized sales tax |