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| 01562nam 2200313za 4500 |
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| 001 | 9.835025 |
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| 003 | CaOODSP |
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| 005 | 20221107150554 |
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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 |aRv3-1/19-1-1997E-PDF |
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| 245 | 10|aReal property and the GST/HST |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bRevenue Canada, |c1997. |
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| 300 | |a33 p. |
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| 490 | 1 |aGST/HST memoranda series |
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| 500 | |aIssued also in French under title: Les immeubles et la TPS/TVH. |
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| 500 | |aCaption title. |
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| 500 | |a"October 1997." |
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| 500 | |aChapter 19.1 of the GST/HST memoranda series. |
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| 520 | |a"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]. |
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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|tLes immeubles et la TPS/TVH |w(CaOODSP)9.835027 |
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| 830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
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| 856 | 40|qPDF|s236 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-19-1-1997-eng.pdf |
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