Commercial real property - sales and rentals . : Rv3-1/19-4-1-1999E-PDF
"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].
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.835571&sl=1
| Ministère/Organisme | Canada. Revenue Canada. |
|---|---|
| Titre | Commercial real property - sales and rentals . |
| Titre de la série | GST/HST memoranda series |
| Type de publication | Série - Voir l'enregistrement principal |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| Note(s) | Issued also in French under title: Immeubles commerciaux – ventes et locations. Caption title. "August 1999." Chapter 19.4.1 of the GST/HST memoranda series. |
| Information sur la publication | [Ottawa] : Revenue Canada, 1999. |
| Description | 12 p. |
| Numéro de catalogue |
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| Descripteurs | Goods and services tax Harmonized sales tax |