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008170413s1998    onc    #o    f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aRv3-1/19-2-1998E-PDF
24510|aResidential real property |h[electronic resource].
260 |a[Ottawa] : |bRevenue Canada, |c1998.
300 |a17 p.
4901 |aGST/HST memoranda series
500 |aIssued also in French under title: Immeubles résidentiels.
500 |aCaption title.
500 |a"February 1998."
500 |aChapter 19.2 of the GST/HST memoranda series.
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].
69207|2gccst|aGoods and services tax
69207|2gccst|aHarmonized sales tax
69207|2gccst|aReal estate
7101 |aCanada.|bRevenue Canada.
77508|tImmeubles résidentiels |w(CaOODSP)9.835247
830#0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238
85640|qPDF|s174 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-19-2-1998-eng.pdf