Land and associated real property .: Rv3-1/19-5-2001E-PDF

"For GST/HST purposes, all supplies of land situated in Canada are taxable, unless explicitly exempted. For a detailed list of issues related to supplies of land that are discussed in this Memorandum, see the Table of Contents. "--p. [1].

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.835581&sl=0

Publication information
Department/Agency Canada. Canada Customs and Revenue Agency.
Title Land and associated real property .
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: Fonds de terre et immeubles connexes.
Caption title.
"October 2001."
Chapter 19.5 of the GST/HST memoranda series.
Publishing information [Ottawa] : Canada Customs and Revenue Agency, 2001.
Description [45] p.
Catalogue number
  • Rv3-1/19-5-2001E-PDF
Subject terms Goods and services tax
Harmonized sales tax
Real estate
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