Words and Phrases - "air rights"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
55
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

GST/HST Memorandum 19.5 "Land and Associated Real Property" October 2001

Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Real Property

Real estate options and air rights are real property, whereas supplies of density rights are not supplies of real property.

Air rights

69. Air...

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Words and Phrases
air rights density rights