| 000 | 00000nam 2200000za 4500 |
| 001 | 9.835571 |
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| 003 | CaOODSP |
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| 005 | 20221107150709 |
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| 007 | cr ||||||||||| |
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| 008 | 170421s1999 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 |aRv3-1/19-4-1-1999E-PDF |
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| 245 | 10|aCommercial real property - sales and rentals |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bRevenue Canada, |c1999. |
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| 300 | |a12 p. |
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| 490 | 1 |aGST/HST memoranda series |
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| 500 | |aIssued also in French under title: Immeubles commerciaux – ventes et locations. |
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| 500 | |aCaption title. |
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| 500 | |a"August 1999." |
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| 500 | |aChapter 19.4.1 of the GST/HST memoranda series. |
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| 520 | |a"This memorandum includes the information from TIB B-054, Application of the Goods and Services Tax (GST) to Lease Inducements and updates that information to reflect the harmonized sales tax (HST) and amendments to section 232 (refund or adjustment of tax). TIB B-054 is cancelled. This memorandum examines the application of the Goods and Services Tax/Harmonized Sales Tax (GST/HST) to sales and rentals of commercial real property by persons other than public service bodies (PSBs). For information on supplies of real property by PSBs, see GST/HST Memorandum 19.6, Real Property and Public Service Bodies"--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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| 710 | 1 |aCanada.|bRevenue Canada. |
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| 775 | 08|tImmeubles commerciaux - ventes et locations |w(CaOODSP)9.835573 |
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| 830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
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| 856 | 40|qPDF|s168 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-19-4-1-1999-eng.pdf |
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