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| 01674cam 2200301za 4500 |
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| 001 | 9.835017 |
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| 003 | CaOODSP |
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| 005 | 20221107150553 |
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| 007 | cr ||||||||||| |
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| 008 | 170410s1997 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 |aRv3-1/19-1-1-1997E-PDF |
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| 245 | 10|aSpecial rules for real property under the HST |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bRevenue Canada, |c[1997] |
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| 300 | |a12 p. |
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| 490 | 1 |aGST/HST memoranda series |
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| 500 | |aIssued also in French under title: Règles spéciales s’appliquant aux immeubles dans le régime de la TVH. |
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| 500 | |aCaption title. |
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| 500 | |aChapter 19.1.1 of the GST/HST memoranda series. |
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| 520 | |a"The HST applies in much the same manner to real property transactions as the GST. For example, HST (both the federal and the provincial component) can be recovered through input tax credits (ITCs) under the same rules as under the GST. The application of the GST to real property transactions is discussed in the remaining sections of Chapter 19, Special Sectors: Real Property. This section on the HST should be read in conjunction with the GST sections. Revenue Canada administers the HST"--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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| 692 | 07|2gccst|aReal estate |
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| 710 | 1 |aCanada.|bRevenue Canada. |
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| 775 | 08|tRègles spéciales s’appliquant aux immeubles dans le régime de la TVH |w(CaOODSP)9.835022 |
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| 830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
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| 856 | 40|qPDF|s156 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-19-1-1-1997-eng.pdf |
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