000
| 01480cam 2200313za 4500 |
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001 | 9.835246 |
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003 | CaOODSP |
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005 | 20221107150623 |
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007 | cr ||||||||||| |
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008 | 170413s1998 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 |aRv3-1/19-2-1998E-PDF |
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245 | 10|aResidential real property |h[electronic resource]. |
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260 | |a[Ottawa] : |bRevenue Canada, |c1998. |
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300 | |a17 p. |
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490 | 1 |aGST/HST memoranda series |
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500 | |aIssued also in French under title: Immeubles résidentiels. |
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500 | |aCaption title. |
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500 | |a"February 1998." |
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500 | |aChapter 19.2 of the GST/HST memoranda series. |
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520 | |a"This initial section of 19.2, Residential Real Property, examines terms that are key to interpreting the provisions of Part IX of the Excise Tax Act (the Act)—the goods and services tax (GST) and harmonized sales tax (HST)—that apply to residential real property. If a term is defined in the Act, the full definition is given in Section 1.5, Definitions, of the GST/HST Memoranda Series"--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|tImmeubles résidentiels |w(CaOODSP)9.835247 |
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830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
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856 | 40|qPDF|s174 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-19-2-1998-eng.pdf |
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