Words and Phrases - "intangible personal property"

a
86
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
23
y
2

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