Section 192.1

Table of Contents

Section 192.1
Administrative Policy(1)

Administrative Policy

GST/HST Notice 323, Proposed GST/HST Treatment of Assignment Sales, May 2022

Treatment of assignment sales (of an agreement with a builder for a new home) under pre-s. 192.1 rules (p. 1)

Under the current GST/HST rules, an...

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