GST/HST Memorandum 3.1, “Liability for Tax” (August 1999)

49. Agreement as supply (s 133)—...The entering into of any agreement to supply any property or any service is deemed to be a supply of the...

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Distinction between real property (which includes leases thereof) and intangible personal property

Real property
ss 123(1)

56. Real property...

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