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  • GST/HST Memoranda Series (by chapters)

GST/HST Memoranda Series (by chapters)

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https://www.canada.ca/en/revenue-agency/services/forms-publications/gst-hst-memoranda-series-chapters-7.html

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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

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