00000nam 2200000za 4500 9.835416 CaOODSP 20221107150647 cr ||||||||||| 170419s1998 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv3-1/19-3-2-1998E-PDF Rebate for builder-built unit (land leased) [electronic resource]. [Ottawa] : Revenue Canada, 1998. 5 p. GST/HST memoranda series Issued also in French under title: Remboursement pour habitation construite par un constructeur (fonds loué). Caption title. "July 1998." Chapter 19.3.2 of the GST/HST memoranda series. "Notice of change: January 16, 2002 ; Notice of change: February 20, 2002"--p. [1]. "This section of Chapter 19, Special Sectors: Real Property supersedes paragraphs 22 to 27 of GST memorandum 500-4-5, Housing and Other Real Property Rebates. Side-barring indicates significant changes. Section 254.1 of the Excise Tax Act (the Act) offers a new housing rebate in situations where an individual purchases a building that forms part of a new single unit residential complex or residential condominium unit and leases the land attributed to the complex or unit from the builder on a long-term basis or with an option to purchase. Section 254.1 also applies in situations where the builder assigns the leasehold interest in the underlying land on which the building is situated"--p. [1]. gccst Goods and services tax gccst Harmonized sales tax Canada. Revenue Canada. Remboursement pour habitation construite par un constructeur (fonds loué) (CaOODSP)9.835418 GST/HST memoranda series (Online) (CaOODSP)9.832238 PDF 141 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-19-3-2-1998-eng.pdf