00000nam 2200000za 4500 9.835031 CaOODSP 20221107150555 cr ||||||||||| 170410s1998 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv3-1/19-2-1-1998E-PDF Residential real property - sales [electronic resource]. [Ottawa] : Revenue Canada, [1998] 13 p. GST/HST memoranda series Issued also in French under title: Immeubles résidentiels – ventes. Caption title. Chapter 19.2.1 of the GST/HST memoranda series. "This section of Chapter 19 supersedes the discussion of exempt residential sales in GST memorandum 300-4-1, Exempt Supplies: Real Property. This section of Chapter 19 examines the tax status of most types of residential real property sales. Leases of residential real property are dealt with in Section 19.2.2, Residential Real Property—Rentals, and deemed supplies are discussed in Section 19.2.3, Residential Real Property—Deemed Supplies. Sales of raw land, even if it is zoned for residential use, are examined in Section 19.5, Land "--p. [1]. gccst Goods and services tax gccst Harmonized sales tax gccst Real estate Canada. Revenue Canada. Immeubles résidentiels - ventes (CaOODSP)9.835035 GST/HST memoranda series (Online) (CaOODSP)9.832238 PDF 172 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-19-2-1-1998-eng.pdf