GST/HST Severed Letters - 2023-12

HST severed letters, 2023-12

GST/HST Ruling

15 November 2023 GST/HST Ruling 245913 - Application of the GST on Title Transfer

CRA Tags
ETA Part IX, 134, 261(1)
the transfer of land to and from a builder to secure the contract price for home construction was not subject to GST

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