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intangible personal property

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

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

Real property
ss 123(1)

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GST M 300-2 "Taxable Supplies" under "Supply" -- summary under Real Property

The term real property includes the right under a lease or licence to use or take possession of land, and a right or option to purchase land under...

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Read more about GST M 300-2 "Taxable Supplies" under "Supply" -- summary under Real Property