Residential real property - sales . : Rv3-1/19-2-1-1998E-PDF
"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].
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| Ministère/Organisme | Canada. Revenue Canada. |
|---|---|
| Titre | Residential real property - sales . |
| Titre de la série | GST/HST memoranda series |
| Type de publication | Série - Voir l'enregistrement principal |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| Note(s) | Issued also in French under title: Immeubles résidentiels – ventes. Caption title. Chapter 19.2.1 of the GST/HST memoranda series. |
| Information sur la publication | [Ottawa] : Revenue Canada, [1998] |
| Description | 13 p. |
| Numéro de catalogue |
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| Descripteurs | Goods and services tax Harmonized sales tax Real estate |