00000nam 2200000za 4500 9.835093 CaOODSP 20221107150602 cr ||||||||||| 170411r20021998onc #o f000 0 eng d CaOODSP eng n-cn--- Rv3-1/19-2-3-1998E-PDF Residential real property - deemed supplies [electronic resource]. [Ottawa] : Revenue Canada, 1998. [29] p. GST/HST memoranda series Issued also in French under title: Immeubles résidentiels — fournitures réputées. Caption title. "June 1998." "Notice of change, January 16, 2002". Chapter 19.2.3 of the GST/HST memoranda series. "Certain provisions of the Act deem that a sale of residential real property has taken place. These deemed sales are usually a deemed self-supply when certain properties are first leased under particular conditions or a deemed sale due to a change in use of the residential real property"--p. [1]. gccst Goods and services tax gccst Harmonized sales tax gccst Real estate Canada. Revenue Canada. Immeubles résidentiels - fournitures réputées (CaOODSP)9.835098 GST/HST memoranda series (Online) (CaOODSP)9.832238 PDF 242 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-19-2-3-1998-eng.pdf