00000nam 2200000za 4500 9.835470 CaOODSP 20221107150654 cr ||||||||||| 170420s1998 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv3-1/19-3-5-1998E-PDF Rebate to owner of land leased for residential use [electronic resource]. [Ottawa] : Revenue Canada, 1998. 5 p. GST/HST memoranda series Issued also in French under title: Remboursement au propriétarie d'un fonds loué pour usage résidentiel. Caption title. "August 1998." "Notice of change: January 30, 2002"--p. [1]. Chapter 19.3.5 of the GST/HST memoranda series. "This section of Chapter 19, Special Sectors: Real Property supersedes paragraphs 57 to 61 of GST Memorandum 500-4-5, Housing and Other Real Property Rebates. Side-barring indicates significant changes. A person who supplies residential land by way of lease, licence or similar arrangement may apply, under certain conditions, for a rebate of GST/HST payable by the person in purchasing or improving the land. Generally, the rebate is available where the land has been supplied by way of lease, licence or similar arrangement under exempt conditions to a person who will be required to self-assess tax if the use of the land is for residential purposes. The rebate is also available where a lessor of the land who is required to self-assess tax supplies the land by assigning the lease. The rebate prevents double taxation of the property"--p. [1]. gccst Goods and services tax gccst Harmonized sales tax Canada. Revenue Canada. Remboursement au propriétaire d'un fonds loué pour usage résidentiel (CaOODSP)9.835472 GST/HST memoranda series (Online) (CaOODSP)9.832238 PDF 131 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-19-3-5-1998-eng.pdf