GST/HST Memoranda Series (by chapters)
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GST/HST Memoranda Series (by chapters)
GST/HST Memoranda Series (by chapters)
19) Special sectors: Real property
- 19-1 Real Property and the GST/HST
- 19-2 Residential Real Property
- 19-2-1 Residential Real Property - Sales
- 19-2-2 Residential Real Property - Rentals
- 19-2-3 Residential Real Property - Deemed Supplies
- 19-2-4 Residential Real Property - Special Issues
- 19-3 Real Property Rebates
- 19-3-1 Rebate for Builder-Built Unit (Land Purchased)
- 19-3-1-1 Stated Price Net of Rebate
- 19-3-1-2 Stated Price Net of Rebate - GST at 5%
- 19-3-2 Rebate for Builder-Built Unit (Land Leased)
- 19-3-3 Rebate for Cooperative Housing
- 19-3-4 Rebate for Owner-Built Homes
- 19-3-5 Rebate to Owner of Land Leased for Residential Use
- 19-3-6 Rebate on Non-Registrant's Sale of Real Property
- 19-3-7 Real Property Rebates - Special Issues
- 19-3-8 New Housing Rebates and the HST
- 19-3-8-1 New Housing Rebates and HST at 13%
- 19-4-1 Commercial Real Property - Sales and Rentals
- 19-4-2 Commercial Real Property - Deemed Supplies
- 19-5 Land and Associated Real Property
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- Date modified:
- 2017-06-04