Words and Phrases - "intangible personal property"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
74
s
85
t
44
u
14
v
8
w
20
y
2
“
1

GST/HST Memorandum 3.1, “Liability for Tax” (August 1999)

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

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

Real property
ss 123(1)

56. Real property...

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Words and Phrases
intangible personal property
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 133 s. 133 subjects advance payments to tax 108

GST M 300-2 "Taxable Supplies" under "Supply"

Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - 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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Words and Phrases
intangible personal property tangible personal property