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Administrative Policy summary

GST/HST Memorandum 18-4 “Determining Whether a Transfer Payment is Consideration For a Supply” June 2022 -- summary under Consideration

Example 8 A municipality provides a transfer payment to an NPO to build a sports facility on municipal land (the primary purpose is to acquire the facility there is a direct link). ...
Administrative Policy summary

S3-F3-C1 - Replacement Property -- summary under Former Business Property

Voluntary disposition of Class 14.1 property generally not eligible for replacement property rules. 1.46 One of the characteristics of a former business property is that the property is real or immovable property or an interest therein. ...

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