| 000 | 00000nam 2200000za 4500 |
| 001 | 9.835581 |
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| 003 | CaOODSP |
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| 005 | 20221107150710 |
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| 007 | cr ||||||||||| |
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| 008 | 170421s2001 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 |aRv3-1/19-5-2001E-PDF |
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| 245 | 10|aLand and associated real property |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Customs and Revenue Agency, |c2001. |
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| 300 | |a[45] p. |
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| 490 | 1 |aGST/HST memoranda series |
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| 500 | |aIssued also in French under title: Fonds de terre et immeubles connexes. |
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| 500 | |aCaption title. |
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| 500 | |a"October 2001." |
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| 500 | |aChapter 19.5 of the GST/HST memoranda series. |
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| 520 | |a"For GST/HST purposes, all supplies of land situated in Canada are taxable, unless explicitly exempted. For a detailed list of issues related to supplies of land that are discussed in this Memorandum, see the Table of Contents. "--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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| 692 | 07|2gccst|aReal estate |
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| 710 | 1 |aCanada. |bCanada Customs and Revenue Agency. |
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| 775 | 08|tFonds de terre et immeubles connexes |w(CaOODSP)9.835582 |
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| 830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
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| 856 | 40|qPDF|s331 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-19-5-2001-eng.pdf |
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