GST/HST Memorandum 3.1, “Liability for Tax” (August 1999) -- summary under Real Property

Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Real Property

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

Real property
ss 123(1)

56. Real property...

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Words and Phrases
intangible personal property
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 133 s. 133 subjects advance payments to tax 108