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
Department/Agency | Canada. Canada Customs and Revenue Agency. |
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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 |
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Subject terms | Goods and services tax Harmonized sales tax Real estate |
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