00000nam 2200000za 4500 9.835025 CaOODSP 20221107150554 cr ||||||||||| 170410s1997 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv3-1/19-1-1997E-PDF Real property and the GST/HST [electronic resource]. [Ottawa] : Revenue Canada, 1997. 33 p. GST/HST memoranda series Issued also in French under title: Les immeubles et la TPS/TVH. Caption title. "October 1997." Chapter 19.1 of the GST/HST memoranda series. "This section examines terms and concepts that are basic to understanding the operation of the Goods and Services Tax (GST) as it applies to real property. Unless otherwise noted, these terms and concepts apply equally to the application of the Harmonized Sales Tax (HST) in Nova Scotia, New Brunswick and Newfoundland. Several provisions that relate only to the operation of the HST are discussed in Section 19.1.1, Special Rules for Real Property Under the HST"--p. [1]. gccst Goods and services tax gccst Harmonized sales tax gccst Real estate Canada. Revenue Canada. Les immeubles et la TPS/TVH (CaOODSP)9.835027 GST/HST memoranda series (Online) (CaOODSP)9.832238 PDF 236 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-19-1-1997-eng.pdf